Payment of R&D&I deductions for foreign film productions (option article 39.3 LIS)

Article 39.3 of the LIS establishes that entities that are creditors of the deduction for foreign film productions provided for in article 36.2 of this Law, may request your credit to the Tax Administration .

Said payment will be governed by the provisions of article 31 of Law 58/2003, of December 17, General Tax, and its implementing regulations, without, in any case, the accrual of the late payment interest to which section 2 of said article 31 refers.

Filling in form 200

In application of the above, the entity will enter in box box [01200] "Credit of deductions for foreign film productions (option art. 39.2 LIS)" on page 14 bis of model 200, the amount corresponding to the subscription you request:

• In the event that the entity pays taxes exclusively to the State Administration, it must enter the amount in box [01042] "Credit of deductions for foreign film productions (option art. 39.2 LIS) (State)" . In this case, the amount in box [01402] will match that in box [01200].

• In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, it must enter said amount in box [01333] «Credit of deductions for cinematographic productions foreigners (option art. 39.2 LIS) (D. Forales/Navarra)» . This box will be completed on page 26 of form 200.