Box 00059 Options arts. 39,2 and 39,3 LIS

This box will be marked by the entities to which the tax rate provided for in section 1 or in section 6 of the Article 29 of the Corporation Tax Act, which, according to article 39,2 of the Spanish Corporation Tax Act, have chosen to exclude Deductions for research and development and technological innovation activities regulated in sections 1 and 2 of article 35 of the Spanish Corporation Tax Act, of the joint limits established in the last paragraph of article 39,1 of the Spanish Corporation Tax Act (25/50%), instead applying a 20% discount on its amount.

These entities will also tick this box in cases where, due to insufficient payment in the application of the paragraph's deductions above, request payment to the Tax Administration in the period covered by the tax return, under the terms established in article 39,2 of the Spanish Corporation Tax Act.

In addition, this box will be marked by the companies that, in the case of insufficient payments in the application of the deduction for production foreign film provided for in article 36,2 of the Spanish Corporation Tax Act, request payment to the Tax Administration in the period subject to tax declaration, under the terms established in article 39,3 of the Spanish Corporation Tax Act.