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Practical Manual of Companies 2022.

Filling in form 200

In application of the provisions of article 36.2 of the LIS , taxpayers must enter in box [01039] «Deductions for foreign film productions ( art. 36.2 LIS)» on page 14 of model 200, the amount of the deduction for foreign film productions that apply in the tax period subject to declaration. The amount entered in this box will be the result of completing the breakdown table on page 18 bis of form 200 explained below.

Completion of the table “Deductions for foreign film productions (art. 36.2 LIS)” (page 18 bis of model 200)

Taxpayers who apply the deduction for foreign film productions regulated in article 36.2 of the LIS must complete this breakdown table as detailed below:

  • In the column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period ( 2022 ) as in one prior to the current one ( 2015 to 2021 ), and which are pending application at the beginning of the tax period that is the subject of declaration.

  • In column "Applied in this settlement" the part (or all, where appropriate) of the amounts entered in the previous column "Deduction generated" relating to the deduction for film productions will be collected. foreign, which are applied in the settlement corresponding to the period under settlement

    Keep in mind:

    In box box [01039] the total of the amounts entered in the column "Applied in this settlement" will be collected, which must be transferred to box [01039] on page 14 of the reference form 200 to the settlement of the Tax.

  • In column "Amount paid due to insufficient quota" will include the part of the amounts entered in the previous column "Applied in this settlement" on which, due to insufficient quota, the taxpayer requests its payment to the Tax Administration in the terms established in article 39.3 of the LIS.

    In the event that due to insufficient quota in the application of this deduction, its payment is requested to the Tax Administration in the terms provided in the article 39.3 of the LIS, said request must be made following the procedure detailed in the section “Payment of deductions for foreign film productions (art. 39.3 LIS)” of this Chapter 6 .

    Keep in mind:

    In box box [01892] the total of the amounts entered in the column "Amount paid due to insufficient quota" will be collected and must be transferred to box [01892] on page 14 bis of the model 200.

  • In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in the column "Deduction pending/ generated", and the amounts included in the columns "Applied in this settlement" and "Amount paid due to insufficient quota". This amount will remain pending application in future tax periods, unless the tax period being declared is the last in which the corresponding deduction can be applied, in which case the balance pending deduction would be lost.