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Practical Manual for Companies 2021.

Filling in form 200

In application of the provisions of article 36.2 of the LIS , taxpayers must enter in box [01039] "Deductions for foreign film productions (art. 36.2 LIS)" on page 14 of form 200, the amount of the deduction for foreign film productions that they apply in the tax period subject to declaration.

Keep in mind:

In the event that due to insufficient quota in the application of this deduction its payment is requested from the Tax Authority in the terms provided for in article 39.3 of the LIS, said request must be made following the procedure detailed in the section "Payment of deductions for foreign film productions (option article 39.3 LIS)" of this Chapter 6 .