Deductions for foreign film productions in the Canary Islands (art. 36.2 LIS and DA 14th Ley 19/1994)

Entities that meet the general requirements established in article 36.2 of the LIS , must enter in box [02314] "Deductions for foreign film productions in the Canary Islands (art. 36.2 LIS and DA 14 Law 19/1994)" on page 14 bis of form 200, the amount of the deduction for expenses incurred in Spanish territory for foreign productions of feature films or audiovisual works, when the expenses are incurred in the Canary Islands. The amount entered in this box will be the result of completing the breakdown table on page 18 bis of form 200 detailed in Chapter 12 of this Practical Manual.