Filling in form 200

Entities that opt ​​pursuant to the provisions of article 39.2 of the LIS (by previously checking the box [00059] “Options arts. 39.2 and 39.3 LIS” on page 1 of model 200 ) for the application of the deduction for research and development and technological innovation activities without subject to the limits established in the last paragraph of article 39.1 of the LIS (25/50 percent), they will be entered in box [ 00082] «Deductions excluded from the R&D&i limit» on page 14 bis of form 200, the amount corresponding to these deductions that apply in the tax period being 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 the limit. Option art. 39.2 LIS» (page 19 of model 200)

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

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

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

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

• In column "Applied in this settlement" part (or all, where appropriate) of the amounts entered in the previous column "Reduced deduction" will be collected ##2##, which are applied in the settlement corresponding to the period under settlement.

  In box box [00082] the total of the amounts entered in the column "Applied in this settlement" will be collected, 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 entered in the previous column "Applied in this settlement" will be included which, due to insufficient quota, the taxpayer requests payment from the Tax Administration in the terms established in article 39.2 of the LIS.

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

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

Completion of 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, Tax taxpayers must complete this section of the page 19 of model 200, as detailed below:

• In box [00814] “Research and development expenses for the tax period” of this section, you must complete the amount of research and development expenses incurred in the tax period under consideration. of declaration, 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 are part of a group of companies in the terms established in article 42 of the Commercial Code and that have previously checked the box [00039] «Entity that is part of a commercial group (art. 42 of the Code of Commerce)» and the 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 that make up the group in the subject tax period of declaration.

  • In box 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 that make up the group in the tax period object of statement.