Payment of deductions for foreign film productions

Regulation: Article 39.3 LIS  

Entities that are creditors of the deduction for foreign film productions provided for in article 36.2 of this Law, may request their credit from the Tax Administration .

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 [01892] "Credit of deductions for foreign film productions (art. 39.3 LIS)" on page 14 bis of form 200, the amount corresponding to the payment you request:

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

• 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 [01333] «Payment of deductions for foreign film productions (art. 39.3 LIS) (D. Forales/Navarra). This box will be completed on page 26 of form 200.