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Practical Handbook for Companies 2021

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

Article 39.2 of the LIS establishes that entities 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 the event of insufficiency of quota, may request its payment to the tax authorities, provided that at least one year has elapsed since the end of the tax period in which the deduction was generated, without the deduction having been applied.

This early is governed by the provisions of article 31 of Act 58/2003, of 17 December, Tax General, and in its implementing regulations, without which, in no case, the accrual of the interest on late payments referred to in section 2 of said article 31.

Filling in form 200

In application of the above, the entity shall enter in the box [01234] "Payment of R&D&I deductions due to insufficient tax liability (option art. 39.2 LIS)" on page 14 bis of form 200, the amount corresponding to the payment requested:

  • In the event that the entity is taxed exclusively by the State Administration, the amount should be entered in the box [00083] "Payment of R&D&I deductions due to insufficient tax liability (option art. 39.2 LIS) (State)" on page 14 bis of form 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 the Autonomous Community of Navarre, this amount should be entered in the box [01332] "Payment of R&D&I deductions due to insufficient tax liability (option art. 39.2 LIS) (D. Forales/Navarra)". This box is to be completed on page 26 of form 200.

Remember:

These entities must first tick the box [00059] "Options arts.39.2 and 39.3 LIS" from page 1 of Form 200.