Filling in form 200

Entities that choose to apply the deduction for research and development and technological innovation activities without being subject to the limits established in the last paragraph of article 39.1 of the LIS (25/50 percent) will enter in box [00082] "Deductions excluded from R&D&I limit" on page 14 of form 200, the amount corresponding to these deductions that they apply in the tax period subject to declaration. The amount entered in this box will be the result of completing the breakdown table on page 19 of form 200 explained below.

Completion of the table “R&D&I deductions excluded from limit. Option art. 39.2 LIS» (page 19 of form 200)

This table must contain the amounts of the deduction for research and development and technological innovation activities without being subject to the limits established in article 39.1 of the LIS generated in the years 2013 to 2021, and which have been able to or can be transferred to future tax periods, as detailed below:

• In the column " Pending/generated deduction" the amounts of the deduction generated both in the current tax period (2021) and in a period prior to the current one (2013 to 2020) will be entered in the corresponding boxes, and which are pending application at the beginning of the tax period that is the subject of the declaration.

  The rows “Research and development 2021(*)” and “Technological innovation 2021(*)” should only be completed if the entity has deductions pending to be applied, corresponding to a previous tax period starting in 2021.

• In column "Reduced deduction" the amounts collected in column "Pending/generated deduction" above will be recorded, reduced by 20 percent.

• In column "Applied in this settlement" the part (or all, if applicable) of the amounts recorded in the previous column "Reduced deduction" will be recorded, which are applied in the settlement corresponding to the period subject to settlement.

  In box [00082] the total amounts entered in the column "Applied in this settlement" will be recorded, which must be transferred to box [00082] on page 14 of form 200 regarding the settlement of the Tax.

• In column "Amount paid due to insufficient quota" the part of the amounts recorded in the previous column "Applied in this settlement" will be recorded for which, due to insufficient quota, the taxpayer requests payment from the Tax Authority in the terms established in article 39.2 of the LIS.

  In box [01234] the total amounts entered in the column "Amount paid due to insufficient quota" will be recorded, which must be transferred to box [01234] on page 14 bis of form 200.

  In relation to the request for payment to the Tax Authority of the deduction for research and development and technological innovation activities without being subject to the limits established in article 39.1 of the LIS regulated in article 39.2 of the LIS, said request must be made following the procedure detailed in section " Payment of R&D&I deductions due to insufficient quota (option art. 39.2 LIS) " of this Chapter 6.