Filling in Form 200
In application of the provisions of article 36.2 of the LIS, taxpayers must enter in the box  "Deductions for foreign film productions (art. 36.2 LIS)" on page 14 of form 200, the amount of the deduction for foreign film productions applied in the tax period being declared
A tener en cuenta:
In the event that due to insufficiency of quota in the application of this deduction, its payment is requested from the Tax Administration under 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.