Filling in form 200

In application of the provisions of section 3 of the twenty-fourth transitional provision of the LIS , taxpayers must complete section "Deductions generated in previous periods" of the table "Deductions to encourage certain activities ( Cap. IV Title VI, DT 24.3 LIS and art. 27.3 first Law 49/2002)» on page 17 of model 200, as follows:

• 2004: Sum deductions Chap. IV Title. VI Law 43/95

The outstanding balances corresponding to deductions for expenses in scientific research and technological innovation and for investments in information and communication technologies, generated in the 2004 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period, are collected.

Likewise, the outstanding balances corresponding to deductions generated in previous years are recorded and which, due to deferral, began the calculation of the term for their application in the 2004 tax period.

• 2005: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions for expenses in scientific research and technological innovation and for investments in information and communication technologies, generated in the 2005 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period, are collected.

• 2006: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communications technologies, support measures for the transport sector, film productions, assets of cultural interest, exporting companies, vocational training, book publishing, business contributions to pension plans, daycare centres for workers' children, as well as deductions in force in 2006 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2006 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period, are collected.

The outstanding balances corresponding to deductions generated in previous years are also recorded and, due to deferral, in the 2006 tax period the calculation of the term for their application began.

• 2007: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communications technologies, support measures for the transport sector, film productions, assets of cultural interest, exporting companies, vocational training, book publishing, business contributions to pension plans, daycare centres for workers' children, as well as deductions in force in 2007 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2007 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period, are collected.

The outstanding balances corresponding to deductions generated in previous years are also recorded and, due to deferral, in the 2007 tax period the calculation of the term for their application began.

• 2008: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communications technologies, support measures for the transport sector, film productions, assets of cultural interest, exporting companies, vocational training, book publishing, business contributions to pension plans, daycare centres for workers' children, as well as deductions in force in 2008 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2008 tax period and which, due to insufficient quota, could not be applied in the liquidation of that period, are collected.

The outstanding balances corresponding to deductions generated in previous years are also included, and which, due to deferral, began the calculation of the period for their application in the 2008 tax period.

• 2009: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communications technologies, support measures for the transport sector, film productions, assets of cultural interest, exporting companies, vocational training, book publishing, business contributions to pension plans, daycare centres for workers' children, as well as deductions in force in 2009 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2009 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, are collected.

The outstanding balances corresponding to deductions generated in previous years are also recorded and, due to deferral, in the 2009 tax period the calculation of the term for their application began.

• 2010: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004

The outstanding balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, information and communications technologies, support measures for the transport sector, film productions, assets of cultural interest, exporting companies, vocational training, book publishing, business contributions to pension plans, daycare centres for workers' children, as well as deductions in force in 2010 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2010 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, are collected.

• 2011: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004

The balances corresponding to deductions relating to environmental protection, job creation for workers with disabilities, research and development and technological innovation, film productions, assets of cultural interest, vocational training, book publishing, as well as deductions in force in 2011 relating to events declared of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2011 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, are collected.

• 2012: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004

The balances corresponding to deductions relating to environmental protection, job creation for disabled workers, research and development and technological innovation, film productions, assets of cultural interest, vocational training, book publishing, job creation through hiring people under 30 years of age, job creation through hiring unemployed people with unemployment benefits, as well as deductions in force in 2012 relating to events declared to be of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2012 tax period and which, due to insufficient quota, were not applied in the settlement of that period, are collected.

Likewise, the corresponding outstanding balances generated in previous years are recorded and, due to deferral, in the 2012 tax period the calculation of the term for their application began.

• 2013: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title are collected. VI of the Royal Decree-Law. 4/2004 (except for deductions for research and development activities and technological innovation), as well as the balances corresponding to the deductions in force in 2013 relating to events declared of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2013 tax period and which, due to insufficient quota, were not applied in the liquidation of that period.

Likewise, the corresponding outstanding balances generated in previous years are recorded and, due to deferral, in the 2013 tax period the calculation of the term for their application began.

• 2013: Research and development and technological innovation

The balances corresponding to the deductions for research and development activities and technological innovation of article 35 of the RDLeg will be collected. 4/2004 generated in the 2013 tax period and which, due to insufficient quota, were not applied in the settlement of that period, except those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2013 were recorded in the corresponding section on page 18 of form 200.

• 2014: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 (except R&D&I)

The balances corresponding to the deductions relating to each of the deductions in Chapter IV of Title 1 are collected. VI of the Royal Decree-Law. 4/2004 (except for deductions for research and development activities and technological innovation), as well as the balances corresponding to the deductions in force in 2014 relating to events declared of exceptional public interest, in accordance with the provisions of Section One of Article 27.3 of Law 49/2002, generated in the 2014 tax period and which, due to insufficient quota, were not applied in the liquidation of that period.

The outstanding balances corresponding to deductions generated in previous years are also included, and which, due to deferral, began the calculation of the term for their application in the 2014 tax period.

• 2014: Research and development and technological innovation

The balances corresponding to the deductions for research and development activities and technological innovation of article 35 of the RDLeg will be collected. 4/2004 generated in the 2014 tax period and which, due to insufficient quota, were not applied in the settlement of that period, except those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2014 were recorded in the corresponding section on page 17 bis of form 200.

• 2015: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and in article 27 bis of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2015 relating to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in the 2015 tax period and which, due to insufficient quota, were not applied in the settlement of that period, are collected.

• 2015: Research and development and technological innovation

The balances corresponding to the deductions for research and development activities and technological innovation of article 35 of the LIS generated in the tax period 2015 and that, due to insufficient quota, were not applied in the liquidation of that period will be collected, except for those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2015 were recorded in the corresponding section on page 18 of form 200.

• 2015: Investments in West African territories and advertising and publicity expenditures

The balances corresponding to the deductions for investments in West African territories and for advertising and publicity expenses of article 27 bis of Law 19/1994, generated in the 2015 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, will be collected.

• 2016: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and in article 27 bis of Law 19/1994, of July 6, amending the Economic and Tax Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2016 relating to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in the 2016 tax period and which, due to insufficient quota, were not applied in the settlement of that period, are collected.

• 2016: Research and development and technological innovation

The balances corresponding to the deductions for research and development activities and technological innovation of article 35 of the LIS generated in the tax period 2016 and that, due to insufficient quota, were not applied in the liquidation of that period will be collected, except for those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2016 were recorded in the corresponding section on page 18 of form 200.

• 2016: Investments in West African territories and advertising and publicity expenditures

The balances corresponding to the deductions for investments in West African territories and for advertising and publicity expenses of article 27 bis of Law 19/1994, generated in the 2016 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, will be collected.

• 2017: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and in article 27 bis of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2017 relating to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in the 2017 tax period and which, due to insufficient quota, were not applied in the settlement of that period, are collected.

The outstanding balances corresponding to deductions generated in previous years are also included and, due to deferral, in the 2017 tax period the calculation of the term for their application began.

• 2017: Research and development and technological innovation

The balances corresponding to the deductions for research and development activities and technological innovation of article 35 of the LIS generated in the tax period 2017 and that, due to insufficient quota, were not applied in the liquidation of that period will be collected, except for those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2017 were recorded in the corresponding section on page 18 of form 200.

• 2017: Investments in West African territories and advertising and publicity expenditures

The balances corresponding to the deductions for investments in West African territories and for advertising and publicity expenses of article 27 bis of Law 19/1994, generated in the 2017 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, will be collected.

• 2018: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and in article 27 bis of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2018 relating to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in the 2018 tax period and which, due to insufficient quota, were not applied in the settlement of that period, are collected.

Likewise, the outstanding balances corresponding to deductions generated in previous years are recorded and, due to deferral, in the 2018 tax period began the calculation of the term for their application.

• 2018: Research and development and technological innovation

The balances corresponding to the deductions for research and development activities and technological innovation of article 35 of the LIS generated in the tax period 2018 and that, due to insufficient quota, were not applied in the liquidation of that period will be collected, except for those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2018 were recorded in the corresponding section on page 19 of form 200.

• 2018: Investments in West African territories and advertising and publicity expenditures

The balances corresponding to the deductions for investments in West African territories and for advertising and publicity expenses of article 27 bis of Law 19/1994, generated in the 2018 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, will be collected.

• 2019: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and in article 27 bis of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2019 relating to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in the 2019 tax period and which, due to insufficient quota, were not applied in the settlement of that period, are collected.

• 2019: Research and development and technological innovation

The balances corresponding to the deductions for research and development activities and technological innovation of article 35 of the LIS generated in the 2019 tax period and that, due to insufficient quota, were not applied in the liquidation of that period will be collected, except for those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2019 were recorded in the corresponding section on page 19 of form 200.

• 2019: Investments in West African territories and advertising and publicity expenditures

The balances corresponding to the deductions for investments in West African territories and for advertising and publicity expenses of article 27 bis of Law 19/1994, generated in the 2019 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, will be collected.

• 2020: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and in article 27 bis of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2020 relating to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in the 2020 tax period and which, due to insufficient quota, were not applied in the settlement of that period, are collected.

Likewise, the outstanding balances corresponding to the deductions generated in previous years are recorded and which, due to deferral, in the 2020 tax period began the calculation of the term for their application.

• 2020: Research and development and technological innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS generated in the 2020 tax period and which, due to insufficient quota, were not applied in the settlement of that period will be collected, except for those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2020 were recorded in the corresponding section on page 19 of form 200.

• 2020: Investments in West African territories and advertising and publicity expenditures

The balances corresponding to the deductions for investments in West African territories and for advertising and publicity expenses of article 27 bis of Law 19/1994, generated in the 2020 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, will be collected.

• 2021: Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and in article 27 bis of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions in force in 2021 relating to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in the 2021 tax period and which, due to insufficient quota, were not applied in the settlement of that period, are collected.

Likewise, the outstanding balances corresponding to the deductions generated in previous years are recorded and which, due to deferral, in the 2021 tax period began the calculation of the term for their application.

• 2021: Research and development and technological innovation

The balances corresponding to the deductions for research and development and technological innovation activities of article 35 of the LIS generated in the 2021 tax period and which, due to insufficient quota, were not applied in the settlement of that period will be collected, except for those that are going to be applied through the option provided for in article 39.2 of the LIS in the section "R&D&I deductions excluded from the limit. Option 39.2 LIS» of the declaration corresponding to the tax period (page 19 of form 200), and which in 2021 were recorded in the corresponding section on page 19 of form 200.

• 2021: Investments in West African territories and advertising and publicity expenditures

The balances corresponding to the deductions for investments in West African territories and for advertising and publicity expenses of article 27 bis of Law 19/1994, generated in the 2021 tax period and which, due to insufficient quota, were not applied in the liquidation of that period, will be collected.

• 2022 ^(*): Sum deductions Chap. IV Title. VI Law 43/95 and RDLeg. 4/2004 and LIS (except R&D&I)

The balances corresponding to each of the deductions in Chapter IV of Title VI of the LIS (except for deductions for research and development activities and technological innovation) and in article 27 bis of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, as well as the balances corresponding to the deductions related to events declared of exceptional public interest, in accordance with the provisions of the First Section of Article 27.3 of Law 49/2002, generated in a tax period beginning in 2022 , but prior to the one that is the subject of the declaration and that, due to insufficient quota, were not applied in the settlement of that period.

Likewise, the outstanding balances corresponding to the deductions generated in previous years are collected and which, by deferral, in a previous tax period beginning in 2022 , began the calculation of the term for their application.

• 2022 ^(*): Research and development and technological innovation

The balances corresponding to the deductions for research and development activities and technological innovation of article 35 of the LIS for investments in territories of West Africa and for advertising and publicity expenses of article 27 bis of Law 19/1994, pending application corresponding to a previous tax period beginning in 2022 , will be collected, except those that are going to be applied through the option provided for in article 39.2 of the LIS, and which are recorded in the corresponding section on page 19 of form 200.

• 2022 ^(*): Investments in West African territories and advertising and publicity expenditures

The balances corresponding to the deductions for investments in West African territories and for advertising and publicity expenses of article 27 bis of Law 19/1994 pending application corresponding to a previous tax period beginning in 2022 will be collected

• 2022 : Diff. deduct. Chap. IV Title. VI Law 43/95, RDLeg. 4/2004 (DT 24.3 LIS) and LIS

The deductions generated in previous tax periods that have been subject to the deferral established in article 39.1 of the LIS are collected, and which begin in 2022 the calculation of the application period.

Furthermore, it must be taken into account that in the case of deductions that are computed as a result of the deferral, in a tax period other than that in which they were generated, both the limit or limits established by the regulations of the tax period in which they were generated, and the one in force in the tax period in which the deduction is applied must be respected.