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Practical Manual of Companies 2021.

Result of the self-assessment (boxes 01586 and 01587)

  1. Calculation
  2. Increase due to loss of tax benefits of previous periods
  3. Increase due to non-compliance with the requirements of the SOCIMI
  4. Late payment penalty
  5. Payment of R&D&i deductions due to insufficient quota (option art. 39.2 LIS)
  6. Payment of deductions for foreign film productions (option art. 39.3 LIS)