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Practical Manual for Companies 2023.

Payment of deductions for foreign film productions in the Canary Islands

Entities that are eligible for the deduction for foreign film productions in the Canary Islands provided for in article 36.2 of the LIS, 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 [01319] "Payment of deductions for foreign film productions in the Canary Islands (art. 39.3 LIS and DA 14 Law 19/1994)" 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 [01893] "Payment of deductions for foreign film productions in the Canary Islands (art. 39.3 LIS and DA 14 Law 19/1994) (State)". In this case, the amount in box [01893] will match the amount in box [01319].
  • 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 [01881] "Payment of deductions for foreign film productions in the Canary Islands (art. 39.3 LIS and DA 14 Law 19/1994) (D. Forales/Navarre)». This box must be completed on page 26 of Form 200.