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Practical Handbook for Companies 2021

Credit of deductions for foreign film productions (option art. 39.3 LIS)

Article 39.3 of the LIS establishes that entities that are entitled to the deduction for foreign film productions provided for in Article 36.2 of this Law, may request its payment to the Tax Administration.

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 [01200] "Payment of deductions for foreign film productions (option art. 39.3 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 box [01042] "Payment of deductions for foreign film productions (option art. 39.3 LIS) (State)". In this case, the amount in box [01402] shall be the same as the amount in box [01200].

  • 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 [01333] "Payment of deductions for foreign film productions (option art. 39.3 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.