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 eligible for the deduction for foreign film productions provided for in article 36.2 of this Law, may request its payment from the tax authority .

This payment shall be governed by the provisions of Article 31 of Law 58/2003, of 17 December, General Tax Law, and its implementing regulations, without, in any case, the accrual of late payment interest referred to in section 2 of said Article 31.

Filling in form 200

In application of the above, the entity will record in box [01200] "Payment of deductions for foreign film productions (option art. 39.2 LIS)" on page 14 bis of form 200, the amount corresponding to the payment requested:

• In the event that the entity pays taxes exclusively to the State Administration, it must record the amount in box [01042] "Payment of deductions for foreign film productions (option art. 39.2 LIS) (State)" . In this case, the amount in box [01402] will match the amount 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 the Foral Community of Navarre, it must record said amount in box [01333] "Payment of deductions for foreign film productions (option art. 39.2 LIS) (D. Forales/Navarre)» . This box must be completed on page 26 of Form 200.