Payment of deductions for foreign film productions

Regulation: Article 39.3 LIS  

Entities that are eligible for the deduction for foreign film productions provided for in article 36.2 of this Law may request its payment from the tax authority .

This payment shall be governed by the provisions of Article 31 of Law 58/2003, of 17 December, General Tax Law, and its implementing regulations, without, in any case, the accrual of late payment interest referred to in section 2 of said Article 31.

Filling in form 200

In application of the above, the entity will record in box [01892] "Payment of deductions for foreign film productions (art. 39.3 LIS)" on page 14 bis of form 200, the amount corresponding to the payment requested:

• In the event that entity pays taxes exclusively to the State Administration, must enter the amount in box [01042] "Payment of deductions for foreign film productions (art. 39.3 LIS) (State)". In this case, the amount in box [01042] will match the amount in box [01892].

• In the event that entity pays taxes to one or several Provincial Councils of the Autonomous Community of the Basque Country and/or the Foral Community of Navarre, it must record said amount in box [01333] "Payment of deductions for foreign film productions (art. 39.3 LIS) (D. Forales/Navarre)». This box must be completed on page 26 of Form 200.