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Practical Manual for Companies 2023.

Filling in form 200

Entities that choose, pursuant to the provisions of article 39.2 of the LIS (by previously checking box [00059] “Options arts. 39.2 and 39.3 LIS” on page 1 of form 200) to apply the deduction for research and development and technological innovation activities without being subject to the limits established in the last paragraph of article 39.1 of the LIS (25/50 percent), shall enter in box [00082] “Deductions excluded from R&D&I limit” on page 14 bis of form 200, the amount corresponding to these deductions that they apply in the tax period to be declared. The amount entered in this box will be the result of completing the breakdown table on page 19 of form 200 explained below.

Completion of the table “R&D&I deductions excluded from limit. Option art. 39.2 LIS» (page 19 of form 200)

This table must contain the amounts of the deduction for research and development and technological innovation activities without being subject to the limits established in article 39.1 of the LIS generated in the years 2013 to 2023, and which have been able to or can be transferred to future tax periods, as detailed below:

  • In the column " Pending/generated deduction" the amounts of the deduction generated both in the current tax period (2023) and in a period prior to the current one (2013 to 2022) will be entered in the corresponding boxes, and which are pending application at the beginning of the tax period that is the subject of the declaration.

    The rows “Research and development 2023(*)” and “Technological innovation 2023(*)” should only be completed if the entity has pending deductions to apply, corresponding to a previous tax period beginning in 2023.

  • In column "Reduced deduction" the amounts collected in column "Pending/generated deduction" above will be recorded, reduced by 20 percent.

  • In column "Applied in this settlement" the part (or all, if applicable) of the amounts recorded in the previous column "Reduced deduction" will be recorded, which are applied in the settlement corresponding to the period subject to settlement.

    In box [00082] the total amounts entered in the column "Applied in this settlement" will be recorded, which must be transferred to box [00082] on page 14 bis 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 Authority in the terms established in article 39.2 of the LIS.

    In box [01234] the total amounts entered in the column "Amount paid due to insufficient quota" will be recorded, which must be transferred to box [01234] on page 14 bis of form 200.

    In relation to the request for payment to the Tax Authority of the deduction for research and development and technological innovation activities without being subject to the limits established in article 39.1 of the LIS regulated in article 39.2 of the LIS, said request must be made following the procedure detailed in section " Payment of R&D&I deductions due to insufficient quota (option art. 39.2 LIS) " of this Chapter 6.

Common note to the table:

The amounts recorded in this table may in no case form part of the amounts recorded in lines [00798] and [00096] of the section "Deductions to encourage certain activities ( Cap. IV Title VI and DT 24.3 LIS)» on page 17 of form 200, relating to the deduction for research and development and technological innovation activities for the year 2023 regulated in article 35 of the LIS.

Deductions for research and development and technological innovation activities may be applied in accordance with the option provided for in article 39.2 of the LIS when at least one year has passed since the end of the tax period in which the deduction was generated, without it having been subject to application.

Completing the section “Additional information for calculating deduction limits” (page 19 of form 200)

In order to facilitate the calculation of the limits established in the application of the option regulated in article 39.2 of the LIS for deductions for research and development activities and for technological research, taxpayers must complete this section on page 19 of form 200, in the manner detailed below:

  • In box [00814] "Research and development expenses for the tax period" of this section, you must fill in the amount of the research and development expenses incurred in the tax period being declared, which form the basis of the deduction for research and development activities generated and not applied in said tax period. 

  • In the case of entities that form part of a group of companies under the terms established in article 42 of the Commercial Code and that have previously marked box [00039] "Entity that forms part of a business group (art. 42 of the Commercial Code)" and box [00059] "Options arts. 39.2 and 39.3 LIS" on page 1 of form 200, the dominant entity of the group must complete the following information in this section:

    • In box [01935] you must enter the annual amount corresponding to the deduction for research and development activities that has been applied or paid by the rest of the entities comprising the group in the tax period subject to declaration.

    • In box [00130] you must enter the annual amount corresponding to the deduction for technological innovation activities that has been applied or paid by the rest of the entities comprising the group in the tax period subject to declaration.