Box 00059 Options arts. 39.2 and 39.3 LIS

This box will be checked by those entities to which the tax rate provided for in section 1 or section 6 of article 29 of the LIS applies, and which, in accordance with the provisions of article 39.2 of the LIS, have chosen to exclude the deductions for research and development and technological innovation activities regulated in sections 1 and 2 of article 35 of the LIS, from the joint limits established in the last paragraph of article 39.1 of the LIS (25/50 percent), applying instead a discount of 20 percent of their amount.

These entities will also check this box in cases where, due to insufficient quota in the application of the deductions in the previous paragraph, they request payment from the Tax Authority in the period covered by the declaration, under the terms established in article 39.2 of the LIS.

In addition, this box will be checked by those entities that, in the event of insufficient quota in the application of the deduction for foreign film productions provided for in article 36.2 of the LIS, request its payment from the Tax Authority in the period subject to declaration, in the terms established in article 39.3 of the LIS.