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Practical Handbook for Companies 2021

Filling in Form 200

Entities that opt for the application of 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 per cent), shall enter in the 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 covered by the tax return.The amount entered in this box shall be the amount resulting from completing the breakdown table on page 19 of Form 200 explained below.

Remember:

These entities must previously tick the box [00059] "Options arts.39.2 and 39.3 LIS" on page 1 of form 200.

Completion of the table "Deductions R + D + i excluded from limit.Option art. 39.2 LIS" (page 19 of form 200)

This table must include the amounts of the deduction for research and development and technological innovation activities not subject to the limits established in article 39.1 of the LIS generated in the financial years 2013 to 2021, and which have been or may be carried forward to future tax periods, as detailed below:

  • In the column "Deduction pending/g1enerated" 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), and which are pending application at the beginning of the tax period being declared, shall be entered in the corresponding boxes.

    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 the column "Reduced deduction" the amounts shown in the column "Deduction pending/g2enerated" above, minus 20 per cent, shall be entered.

  • The column "Applied in this settlement" contains the part (or all, if applicable) of the amounts reported in the previous column "Reduced deduction", which are applied in the settlement for the period being settled.

    In the box [00082] the total of the amounts entered in the column "Applied in this tax assessment" shall be included and shall be transferred to box [00082] on page 14 of form 200 relating to the tax assessment.

  • The column "Amount paid due to insufficient tax liability" will include the part of the amounts stated in the previous column "Applied in this settlement" on which, due to insufficient tax liability, the taxpayer requests payment to the Tax Administration under the terms established in article 39.2 of the LIS.

    The total of the amounts entered in the column "Amount paid for insufficient quota" to be transferred to box [01234] on page 14a of form 200 shall be entered in box [01234].

    In relation to the application for payment to the tax authorities 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, this application must be made following the procedure detailed in the section "Payment of R&D&I deductions due to insufficient quota (option art. 39.2 LIS)" of this Chapter 6.

Note common to the table:

The amounts shown in this table may under no circumstances form part of the amounts shown in lines [00798] and [00096] of the section "Deductions to encourage certain activities (Cap. IV Tit. VI and DT 24ª.3 LIS)" on page 17 of form 200, relating to the deduction for research and development and technological innovation activities for the financial year 2021 regulated in article 35 of the LIS.

Deductions for research and development and technological innovation activities may be applied in accordance with the option provided for in Article 39.2 of the LIS when at least one year has elapsed since the end of the tax period in which the deduction was generated and the deduction has not been applied.