Filling in form 200

In application of the provisions of section 3 of the twenty-fourth transitional provision of the LIS , taxpayers must complete section «Deductions generated in previous periods» of table «Deductions to encourage certain activities ( Chap. IV Title VI, DT 24.3 LIS and art. 27.3 first Law 49/2002)» on page 17 of model 200, as follows:

• 2003: Add deductions Ch. IV Title VI Law 43/95

The pending balances corresponding to deductions for expenses in scientific research and technological innovation and for investments in information and communication technologies, generated in the 2003 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2003 tax period began the calculation of the period for their application, are included.

• 2004: Add deductions Ch. IV Title VI Law 43/95

The pending balances corresponding to deductions for expenses in scientific research and technological innovation and for investments in information and communication technologies, generated in the 2004 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2004 tax period began the calculation of the period for their application, are included.

• 2005: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004

The pending balances corresponding to deductions for expenses in scientific research and technological innovation and for investments in information and communication technologies, generated in the 2005 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period.

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

• 2006: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions related to environmental protection, job creation for workers with disabilities, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, export companies, vocational training, book publishing, business contributions to pension plans, daycare for workers' children, as well as the deductions in force in 2006 related to events declared of exceptional public interest, in accordance with the provisions of the First section of article 27.3 of Law 49/2002, generated in the 2006 tax period and which, due to insufficient quota, could not be applied in the settlement of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years and which, due to deferral, in the 2006 tax period began the calculation of the period for their application, are included.

• 2007: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions related to environmental protection, job creation for workers with disabilities, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, export companies, vocational training, book publishing, business contributions to pension plans, daycare for workers' children, as well as the deductions in force in 2007 related to events declared of exceptional public interest, in accordance with the provisions of the First section of article 27.3 of Law 49/2002, generated in the 2007 tax period and which, due to insufficient quota, could not be applied in the settlement of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in the 2007 tax period began the calculation of the period for their application.

• 2008: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions related to environmental protection, job creation for workers with disabilities, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, export companies, vocational training, book publishing, business contributions to pension plans, daycare for workers' children, as well as the deductions in force in 2008 related to events declared of exceptional public interest, in accordance with the provisions of the First section of article 27.3 of Law 49/2002, generated in the 2008 tax period and which, due to insufficient quota, could not be applied in the settlement of that period.

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

• 2009: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions related to environmental protection, job creation for workers with disabilities, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, export companies, vocational training, book publishing, business contributions to pension plans, daycare for workers' children, as well as the deductions in force in 2009 related to events declared of exceptional public interest, in accordance with the provisions of the First section of article 27.3 of Law 49/2002, generated in the 2009 tax period and which, due to insufficient quota, were not applied in the settlement of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in the 2009 tax period began the calculation of the period for their application.

• 2010: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions related to environmental protection, job creation for workers with disabilities, research and development and technological innovation, information and communication technologies, support measures for the transport sector, film productions, goods of cultural interest, export companies, vocational training, book publishing, business contributions to pension plans, daycare for workers' children, as well as the deductions in force in 2010 related to events declared of exceptional public interest, in accordance with the provisions of the First section of article 27.3 of Law 49/2002, generated in the 2010 tax period and which, due to insufficient quota, were not applied in the settlement of that period.

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in the 2010 tax period began the calculation of the period for their application.

• 2011: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004

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

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

• 2012: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004

The balances corresponding to deductions related to environmental protection, job creation for workers with disabilities, research and development and technological innovation, film productions, goods of cultural interest, vocational training, book publishing, job creation by hiring of those under 30 years of age, job creation by hiring the unemployed with unemployment benefits, as well as the deductions in force in 2012 related to events declared of exceptional public interest, in accordance with the provisions of the First section of article 27.3 of Law 49 /2002, generated in the 2012 tax period and which, due to insufficient quota, were not applied in the settlement of that period.

Likewise, the corresponding pending balances generated in previous years are included and that, due to deferral, in the 2012 tax period began the calculation of the term for their application.

• 2013: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 (except R&D&i)

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

Likewise, the corresponding pending balances generated in previous years are included and that, due to deferral, in the 2013 tax period began the calculation of the term for their application.

• 2013: Research and development and technological innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the RDLeg will be collected. 4/2004 generated in the 2013 tax period and that, due to insufficient quota, were not applied in the settlement of that period, except for those that are going to be applied through 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 declaration corresponding to the tax period (page 19 of form 200), and which in 2013 were recorded in the corresponding section on page 18 of form 200.

• 2014: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 (except R&D&i)

The balances corresponding to the deductions related to each of the deductions in Cap are collected. IV of Tit. VI of the RDLeg. 4/2004 (except deductions for research and development and technological innovation activities), as well as the balances corresponding to the deductions in force in 2014 related to events declared of exceptional public interest, in accordance with the provisions of the First section of article 27.3 of Law 49/2002, generated in the 2014 tax period and which, due to insufficient quota, were not applied in the settlement of that period.

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

• 2014: Research and development and technological innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the RDLeg will be collected. 4/2004 generated in the 2014 tax period and that, due to insufficient quota, were not applied in the settlement of that period, except for those that are going to be applied through 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 declaration 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: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&i)

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

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

• 2015: Research and 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 that, due to insufficient quota, were not applied in the settlement of that period, will be collected, except for those that will be applied through the option provided for in article 39.2 of the LIS in the section «R&D&i deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2015 were recorded in the corresponding section on page 18 of form 200.

• 2016: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&i)

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

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

• 2016: Research and 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 that, due to insufficient quota, were not applied in the settlement of that period, will be collected, except for those that will be applied through the option provided for in article 39.2 of the LIS in the section «R&D&i deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2016 were recorded in the corresponding section on page 18 of form 200.

• 2017: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&i)

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

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in the 2017 tax period began the calculation of the period for their application.

• 2017: Research and 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 that, due to insufficient quota, were not applied in the settlement of that period, will be collected, except for those that will be applied through the option provided for in article 39.2 of the LIS in the section «R&D&i deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2017 were recorded in the corresponding section on page 18 of form 200.

• 2018: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&i)

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

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in the 2018 tax period began the calculation of the period for their application.

• 2018: Research and 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 that, due to insufficient quota, were not applied in the settlement of that period, will be collected, except for those that will be applied through the option provided for in article 39.2 of the LIS in the section «R&D&i deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2018 were recorded in the corresponding section on page 19 of form 200.

• 2019: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&i)

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

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

• 2019: Research and 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 that, due to insufficient quota, were not applied in the settlement of that period, will be collected, except for those that will be applied through the option provided for in article 39.2 of the LIS in the section «R&D&i deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2019 were recorded in the corresponding section on page 19 of form 200.

• 2020: Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&i)

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

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in the 2020 tax period began the calculation of the deadline for their application.

• 2020: Research and 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 that, due to insufficient quota, were not applied in the settlement of that period, will be collected, except for those that will be applied through the option provided for in article 39.2 of the LIS in the section «R&D&i deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2020 were recorded in the corresponding section on page 19 of form 200.

• 2021^(*): Add deductions Ch. IV Title VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&i)

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

Likewise, the pending balances corresponding to the deductions generated in previous years are included and that, due to deferral, in a previous tax period that began in 2021 began the calculation of the period for their application.

• 2021^(*): Research and 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 that began in 2021 will be collected, except for those that are going to be applied through the option provided for in the article. 39.2 of the LIS, and which are recorded in the corresponding section on page 19 of model 200.

• 2021: Differ. deduction Chap. IV Title VI Law 43/95, RDLeg. 4/2004 (DT 24.3 LIS) and LIS

The deductions generated in previous tax periods that have taken advantage of the deferral established in article 39.1 of the LIS, and that begin the calculation of the application period in 2021, are included.

Furthermore, it must be taken into account that in the deductions that are computed as a consequence of the deferral, in a tax period other than the one in which they were generated, both the limit or limits established by the regulations of the tax period in which they were generated, as well as that in force in the tax period in which the deduction is applied.