Filling in form 200

Entities that choose to apply the deduction for research and development and technological innovation activities without subjecting themselves to the limits established in the last paragraph of article 39.1 of the LIS (25/50 per cent), they will enter in box [00082] "Deductions excluded from the R&D&i limit" on page 14 of form 200, the amount corresponding to these deductions that apply in the period tax object of 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 the limit. Option art. 39.2 LIS» (page 19 of model 200)

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

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

  The rows "Research and development 2021(*)" and "Technological innovation 2021(*)" must only be completed if the entity has deductions pending to apply, corresponding to a previous tax period that began in 2021.

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

• In column "Applied in this settlement" part (or all, where appropriate) of the amounts entered in the previous column "Reduced deduction" will be collected ##2##, which are applied in the settlement corresponding to the period under settlement.

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

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

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

  In relation to the request for payment to the Tax Administration of the deduction for research and development and technological innovation activities without subject to the limits established in article 39.1 of the LIS regulated in the article 39.2 of the LIS, said request 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.