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2021 Corporation Tax practical guide.

I + D + i deductions for insufficient payments (option art. 39,2 LIS)

Article 39,2 of the LIS establishes that entities that have the right to deduction for research and development and innovation activities technological of article 35 of the Spanish Corporation Tax Act, without subject to the limits of article 39,1 of the Spanish Corporation Tax Act , in the event of payment , they can request their payment to the Tax Administration , provided that at least one year has passed since the end of the period tax on which the deduction was generated, without it being the subject of application.

This payment will be governed by the provisions of article 31 of Law 58/2003 of 17 December, General Tax Law, and in its implementing regulations, the late payment interest referred to in paragraph 2 of that article 31 shall not be accrued under any circumstances.

Filling in form 200

In application of the above, the entity will enter in the box [01234] "I receive R & D deductions for insufficient payment (option art. 39,2 LIS) "on page of form 14, the amount corresponding to the payment requested: 200

  • - If the entity pays tax exclusively in the State Administration, it must enter the amount in the box [00083 ] "I pay R & D + i deductions for insufficient payments (option art. 39,2 LIS) (Status)" on page of form 14. 200

  • - In the event that the company pays tax to one or more Regional Councils of the Autonomous Community of the Basque Country and/or o Autonomous Community Navarre, you must enter this amount in the box [01332] "I have R & D + i deductions due to insufficient payments (option art. 39,2 LIS) (D. Forales/Navarra). "This box will be filled in on page 26 of form 200.


These entities must first tick the box [00059] "Options arts. 39,2 and 39,3 LIS" on page 1 of form 200.