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Practical Manual for 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 cinematographic productions (art. 36.2 LIS)" on page 14 of form 200, the amount of the deduction for foreign cinematographic productions that they 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.

Completing the table “Deductions for foreign film productions (art. 36.2 LIS)” (page 18 bis of form 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 column "Pending/generated deduction" the amounts of the deduction generated both in the current tax period ( 2022 ) and in a period prior to the current one ( 2015 to 2021 ) will be recorded in the corresponding boxes, and which are pending application at the beginning of the tax period that is the subject of the declaration.

  • In column "Applied in this settlement" the part (or the totality, if applicable) of the amounts recorded in the previous column "Deduction generated" relating to the deduction for foreign film productions, which are applied in the settlement corresponding to the period subject to settlement, will be recorded.

    Keep in mind:

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

  • In column "Amount paid due to insufficient quota" the part of the amounts recorded in the previous column "Applied in this settlement" will be recorded for which, due to insufficient quota, the taxpayer requests payment from 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 from the Tax Administration in the terms provided for in 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 [01892] the total amounts entered in the column "Amount paid due to insufficient quota" will be recorded, which must be transferred to box [01892] on page 14 bis of form 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 "Pending/generated deduction" and the amounts recorded in the columns "Applied in this settlement" and "Amount paid due to insufficient quota" will be recorded. This amount will remain pending application in future tax periods, unless the tax period being declared is the last one in which the corresponding deduction can be applied, in which case the outstanding deduction balance would be lost.