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Practical Handbook for Companies 2021

Filling in Form 200

In application of the provisions of section 3 of the twenty-fourth transitory provision of the LIS, taxpayers must complete section "Deductions generated in previous periods" of the table "Deductions to encourage certain activities (Cap. IV Tít. VI, DT 24ª.3 LIS and art. 27.3 primero Ley 49/2002)" from page 17 of form 200, as follows:

- 2003:Sum of deductions Ch. IV Tit.VI Law 43/95

This includes the outstanding balances corresponding to deductions for scientific research and technological innovation expenses and for investments in information and communication technologies, generated in the 2003 tax period and which, due to insufficient taxable income, could not be applied in the settlement of that period.

Likewise, it outlines pending balances corresponding to deductions generated in previous years and which, due to deferred, in the tax period 2003 began the calculation of the term for their application.

- 2004:Sum of deductions Ch. IV Tit.VI Law 43/95

This includes the outstanding balances corresponding to deductions for scientific research and technological innovation expenses and for investments in information and communication technologies, generated in the 2004 tax period and which, due to insufficient taxable income, could not be applied in the settlement of that period.

Likewise, it outlines pending balances corresponding to deductions generated in previous years and which, due to deferred, in the tax period 2004 began the calculation of the term for their application.

- 2005:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg. 4/2004

This includes the outstanding balances corresponding to deductions for scientific research and technological innovation expenses and for investments in information and communication technologies, generated in the 2005 tax period and which, due to insufficient taxable income, could not be applied in the settlement of that period.

Also included are the outstanding balances corresponding to deductions generated in previous years and which, due to deferral, in the 2005 tax period began the calculation of the period for their application.

- 2006:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004

This includes the outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, exporting companies, professional training, book publishing, company contributions to pension plans, nurseries for workers' children, as well as the deductions in force in 2006 relating to events declared to be of exceptional public interest, in accordance with the provisions of section one of article 27.3 of Law 49/2002, generated in the 2006 tax period and which, due to insufficient tax liability, could not be applied in the settlement of that period.

Also included are the outstanding balances corresponding to deductions generated in previous years and which, due to deferral, in the 2006 tax period began to count down the period for their application.

- 2007:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004

This includes the outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, exporting companies, professional training, book publishing, company contributions to pension plans, nurseries for workers' children, as well as the deductions in force in 2007 relating to events declared to be of exceptional public interest, in accordance with the provisions of section one of article 27.3 of Law 49/2002, generated in the 2007 tax period and which, due to insufficient tax liability, could not be applied in the settlement of that period.

Likewise, it outlines pending balances corresponding to deductions generated in previous years and which, due to deferred, in the tax period 2007 began the calculation of the term for their application.

- 2008:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004

This includes the outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, exporting companies, professional training, book publishing, company contributions to pension plans, nurseries for workers' children, as well as deductions in force in 2008 relating to events declared to be of exceptional public interest, in accordance with the provisions of section one of article 27.3 of Law 49/2002, generated in the 2008 tax period and which, due to insufficient tax liability, could not be applied in the settlement of that period.

Likewise, it outlines pending balances corresponding to deductions generated in previous years and which, due to deferred, in the tax period 2008 began the calculation of the term for their application.

- 2009:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004

This includes the outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, exporting companies, professional training, book publishing, company contributions to pension plans, nurseries for workers' children, as well as deductions in force in 2009 relating to events declared to be of exceptional public interest, in accordance with the provisions of section one of article 27.3 of Law 49/2002, generated in the 2009 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period.

Likewise, it outlines pending balances corresponding to deductions generated in previous years and which, due to deferred, in the tax period 2009 began the calculation of the term for their application.

- 2010:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004

This includes the outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, exporting companies, professional training, book publishing, company contributions to pension plans, nurseries for workers' children, as well as deductions in force in 2010 relating to events declared to be of exceptional public interest, in accordance with the provisions of section one of article 27.3 of Law 49/2002, generated in the 2010 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period.

Likewise, it outlines pending balances corresponding to deductions generated in previous years and which, due to deferred, in the tax period 2010 began the calculation of the term for their application.

- 2011:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004

This includes the balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, film productions, goods of cultural interest, vocational training, book publishing, as well as deductions in force in 2011 relating to events declared to be of exceptional public interest, in accordance with the provisions of section one of article 27.3 of Law 49/2002, generated in the 2011 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period.

Also included are the outstanding balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2011 tax period began the calculation of the period for their application.

- 2012:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004

This includes the balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, film productions, goods of cultural interest, vocational training, book publishing, job creation for hiring people under 30 years of age, job creation for hiring unemployed people on unemployment benefit, as well as deductions in force in 2012 relating to events declared to be of exceptional public interest, as established in section 1 of article 27.3 of Law 49/2002, generated in the 2012 tax period and which, due to insufficient tax liability, were not applied in the settlement for that period.

It also includes the corresponding outstanding balances generated in previous years and which, due to deferral, in the 2012 tax period began to count towards the period for their application.

- 2013:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 (except R&D&I)

The balances corresponding to each of the deductions in Ch. IV of Tit.VI of RDLeg.4/2004 (except for deductions for research and development and technological innovation activities), as well as the balances corresponding to the deductions in force in 2013 relating to events declared to be of exceptional public interest, in accordance with the provisions of section One of article 27.3 of Law 49/2002, generated in the 2013 tax period and which, due to insufficient tax liability, were not applied in the settlement for that period.

It also includes the corresponding outstanding balances generated in previous years and which, due to deferral, in the 2013 tax period began to count towards the period for their application.

- 2013:Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of RDLeg.4/2004 generated in the 2013 tax period and which, due to insufficient tax liability, were not applied in the settlement for that period, except for those to be applied by means of the option provided for in article 39.2 of the LIS in the section "Deductions R&D&I excluded from the limit.Option 39.2 LIS" of the tax return corresponding to the tax period (page 19 of form 200), and which in 2013 were recorded in the corresponding section of page 18 of form 200.

- 2014:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 (except R&D&I)

The balances corresponding to the deductions relating to each of the deductions in Ch. IV of Tit.VI of RDLeg.4/2004 (except for deductions for research and development and technological innovation activities), as well as the balances corresponding to the deductions in force in 2014 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2014 tax period and which, due to insufficient tax liability, were not applied in the settlement for that period.

Also included are the outstanding balances corresponding to deductions generated in previous years and which, due to deferral, in the 2014 tax period began the calculation of the period for their application.

- 2014:Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of RDLeg.4/2004 generated in the 2014 tax period and which, due to insufficient tax liability, were not applied in the settlement for that period, except for those to be applied by means of the option provided for in article 39.2 of the LIS in the section "Deductions R&D&I excluded from the limit.Option 39.2 LIS" of the tax return corresponding to the tax period (page 19 of form 200), and which in 2014 were recorded in the corresponding section of page 17 bis of form 200.

- 2015:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 and LIS (except for R&D&I)

The balances corresponding to each of the deductions of Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and of article 27 bis of Law 19/1994, of 6 July, amending the Canary Islands Economic and Fiscal Regime, as well as the balances corresponding to the deductions in force in 2015 relating to events declared to be of exceptional public interest, in accordance with the provisions of section One of article 27.3 of Law 49/2002, generated in the 2015 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, are included.

Also included are the outstanding balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2015 tax period began the calculation of the period for their application.

- 2015:Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS generated in the 2015 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, except those that are to be applied by means of the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit", will be included.Option 39.2 LIS" of the tax return corresponding to the tax period (page 19 of form 200), and which in 2015 were recorded in the corresponding section of page 18 of form 200.

- 2016:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 and LIS (except for R&D&I)

The balances corresponding to each of the deductions of Chapter IV of Title VI of the LIS (except for deductions for research and development and technological innovation activities) and of article 27 bis of Law 19/1994, of 6 July, amending the Canary Islands Economic and Fiscal Regime, as well as the balances corresponding to the deductions in force in 2016 relating to events declared to be of exceptional public interest, in accordance with the provisions of section One of article 27.3 of Law 49/2002, generated in the 2016 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, are included.

Also included are the outstanding balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2016 tax period began the calculation of the period for their application.

- 2016:Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS generated in the 2016 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, except those to be applied by means of the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit", will be included.Option 39.2 LIS" of the tax return corresponding to the tax period (page 19 of form 200), and which in 2016 were recorded in the corresponding section of page 18 of form 200.

- 2017:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 and LIS (except for R&D&I)

The balances corresponding to each of the deductions of Chapter IV of Title VI of the LIS (except for deductions for research and development and technological innovation activities) and of article 27 bis of Law 19/1994, of 6 July, amending the Canary Islands Economic and Fiscal Regime, as well as the balances corresponding to the deductions in force in 2017 relating to events declared to be of exceptional public interest, in accordance with the provisions of section One of article 27.3 of Law 49/2002, generated in the 2017 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, are included.

It also includes the outstanding balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2017 tax period began the calculation of the period for their application.

- 2017:Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS generated in the 2017 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, except those to be applied by means of the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit", will be included.Option 39.2 LIS" of the tax return corresponding to the tax period (page 19 of form 200), and which in 2017 were recorded in the corresponding section of page 18 of form 200.

- 2018:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 and LIS (except for R&D&I)

The balances corresponding to each of the deductions of Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and of article 27 bis of Law 19/1994, of 6 July, amending the Canary Islands Economic and Fiscal Regime, as well as the balances corresponding to the deductions in force in 2018 relating to events declared to be of exceptional public interest, in accordance with the provisions of section One of article 27.3 of Law 49/2002, generated in the 2018 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, are included.

It also includes the outstanding balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2018 tax period began the calculation of the period for their application.

- 2018:Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS generated in the 2018 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, except those to be applied by means of the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit", will be included.Option 39.2 LIS" of the tax return corresponding to the tax period (page 19 of form 200), and which in 2018 were entered in the corresponding section of page 19 of form 200.

- 2019:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 and LIS (except for R&D&I)

The balances corresponding to each of the deductions of Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and of article 27 bis of Law 19/1994, of 6 July, amending the Canary Islands Economic and Fiscal Regime, as well as the balances corresponding to the deductions in force in 2019 relating to events declared to be of exceptional public interest, in accordance with the provisions of section one of article 27.3 of Law 49/2002, generated in the 2019 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, are included.

Also included are the outstanding balances corresponding to deductions generated in previous years and which, due to deferral, in the 2019 tax period began the calculation of the period for their application.

- 2019:Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS generated in the 2019 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, except those to be applied by means of the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit", will be included.Option 39.2 LIS" of the tax return corresponding to the tax period (page 19 of form 200), and which in 2019 were entered in the corresponding section of page 19 of form 200.

- 2020:Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 and LIS (except for R&D&I)

The balances corresponding to each of the deductions of Chapter IV of Title VI of the LIS (except for deductions for research and development and technological innovation activities) and of article 27 bis of Law 19/1994, of 6 July, amending the Canary Islands Economic and Fiscal Regime, as well as the balances corresponding to the deductions in force in 2020 relating to events declared to be of exceptional public interest, in accordance with the provisions of section One of article 27.3 of Law 49/2002, generated in the 2020 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, are included.

Also included are the outstanding balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2020 tax period began the calculation of the period for their application.

- 2020:Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS generated in the 2020 tax period and which, due to insufficient tax liability, were not applied in the settlement of that period, except those that are to be applied by means of the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit", will be included.Option 39.2 LIS" of the tax return corresponding to the tax period (page 19 of form 200), and which in 2020 were entered in the corresponding section of page 19 of form 200.

- 2021(*):Sum of deductions Ch. IV Tit.VI Law 43/95 and RDLeg.4/2004 and LIS (except for R&D&I)

The balances corresponding to each of the deductions of Chapter IV of Title VI of the LIS (except for deductions for research and development and technological innovation activities) and of article 27 bis of Law 19/1994, of 6 July, amending the Canary Islands Economic and Fiscal Regime, as well as the balances corresponding to deductions relating to events declared to be of exceptional public interest, in accordance with the provisions of section one of article 27.3 of Law 49/2002, generated in a tax period commencing in 2021, but prior to the one being declared and which, due to insufficient tax liability, were not applied in the settlement of that period, are included.

Also included are the outstanding balances corresponding to deductions generated in previous years and which, due to deferral, in a previous tax period commencing in 2021 began the calculation of the period for their application.

- 2021(*):Research & Development and Technological Innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS pending application corresponding to a previous tax period commencing in 2021 shall be included, except for those that are to be applied by means of the option provided for in article 39.2 of the LIS, and which are recorded in the corresponding section of page 19 of form 200.

- 2021:Diferim.deducc.IV Tit.VI Law 43/95, RDLeg.4/2004 (DT 24ª.3 LIS) and LIS

This includes deductions generated in previous tax periods that have availed themselves of the deferral established in article 39.1 of the LIS, and that begin in 2021 the calculation of the application period.

In addition, it should be taken into account that in deductions that are computed as a result of deferral, in a tax period other than that in which they were generated, both the limit or limits established by the regulations of the tax period in which they were generated and those in force in the tax period in which the deduction is applied must be respected.