Payment of R&D&i deductions due to insufficient quota

Regulation: Article 39.2 LIS

Entities that have the right to the deduction for research and development and technological innovation activities under article 35 of the LIS without being subject to the limits of article 39.1 of the LIS , in the case of insufficient quota , they may request their payment from the Tax Administration , provided that at least one year has elapsed since the end of the tax period in which it was generated the deduction, without it having been applied.

Said payment will be governed by the provisions of article 31 of Law 58/2003, of December 17, General Tax, and its implementing regulations, without, in any case, the accrual of the late payment interest to which section 2 of said article 31 refers.

Filling in form 200

In application of the above, the entity will enter in box box [01234] "Credit of R&D&I deductions due to insufficient quota (option art. 39.2 LIS)" on page 14 bis of model 200, the amount corresponding to the payment you request:

• In the event that the entity pays taxes exclusively to the State Administration , it must enter the amount in box [00083] «Credit of deductions I +D+i due to insufficient quota (option art. 39.2 LIS) (State)» on page 14 bis of model 200. In this case, the amount in box [00083] will match that in box [01234].

• In the event that the entity pays taxes to one or more Provincial Councils of the Autonomous Community of the Basque Country and/or Navarra Foral Community, it must enter said amount in box [01332] «Credit of R&D&i deductions due to insufficient quota (option art. 39.2 LIS) (D. Forales/Navarra). This box will be completed on page 26 of form 200.