Box 00059 Option art. 39.2 LIS

This box will be marked by entities that pay taxes to the type of tax general of article 29.1 of the LIS or to the increased tax rate provided for in article 29.6 of the LIS, and which, according to the provisions of article 39.2 of the LIS, have opted by exclude of the joint limit established in the last paragraph of article 39.1 of the LIS (25/50 percent), to the deductions for research and development activities and technological innovation regulated in sections 1 and 2 of article 35 of the LIS, applying a20 percent discounton the amount of deductions that exceeds the aforementioned limit.

These entities will also tick this box in cases where, for insufficient quota in the application of the deductions mentioned in the previous paragraph, request your subscription to the Tax Administration in the period covered by the declaration, under the terms established in article 39.2 of the LIS.