Payment of R&D&i deductions due to insufficient quota (option art. 39.2 LIS)

Article 39.2 of the LIS establishes that entities that are entitled to the deduction for research and development and technological innovation activities of article 35 of the LIS without being subject to the limits of article 39.1 of the LIS , in case of insufficient quota , they may request their subscription to the Tax Administration , provided that at least one year has passed since the end of the tax period in which the deduction was generated, without it having been applied.

Said payment will be governed by the provisions of article 31 of Law 58/2003, of December 17, General Tax, and its implementing regulations, without, in any case, the accrual of the late payment interest to which section 2 of said article 31 refers.

Filling in form 200

In application of the above, the entity will enter in box [01234] "Credit of R&D&I deductions due to insufficient quota (option art. 39.2 LIS)" on page 14 bis of model 200, the amount corresponding to the payment you request:

• In the event that the entity pays taxes exclusively to the State Administration, it must enter the amount in box [00083] «Credit of R&D&I deductions due to insufficient quota (option art. 39.2 LIS) (State)» on page 14 bis of model 200.

• In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, it must enter said amount in box [01332] «Credit of R&D deductions +i due to insufficient quota (option art. 39.2 LIS) (D. Forales/Navarra)». This box must be completed on page 26 of form 200.