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Practical Manual of Companies 2021.

Box 00059 Options arts. 39.2 and 39.3 LIS

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

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

Additionally, entities that, in the case of insufficient quota in the application of the deduction for foreign film productions provided for in article 36.2, will mark this box. of the LIS, request their payment to the Tax Administration in the period subject to declaration, in the terms established in article 39.3 of the LIS.