Filling in form 200

Entities that opt in accordance with the provisions of article 39.2 of the LIS (previously marking box [00059] "Option art. 39.2 LIS" on page 1 of form 200) for the application of the deduction for research and development activities and technological innovation without being subject to the limits established in the last paragraph of article 39.1 of the LIS (25/50 percent), will record in the box [00082] "Deductions excluded from R&D&I limit" From 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 limit. Option art. 39.2 LIS» (page 19 of form 200)

This table must include the amounts of the deduction for research and development and technological innovation activities not subject to the limits established in article 39.1 of the LIS generated in the years 2013 to 2024, and which have been or may 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 (2024) and in a period prior to the current one (2013 to 2023) and which are pending application at the beginning of the tax period that is the subject of the declaration will be recorded in the corresponding boxes.

  The rows "Research and Development 2024(*)" and «Technological Innovation 2024(*)» They should only be completed if the entity has pending deductions to apply, corresponding to a previous tax period starting in 2024.

• 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.

• 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 technological research, taxpayers must complete this section as 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 ticked box [00039] "Entity that forms part of a commercial group (art. 42 of the Commercial Code)" and box [00059] "Option art. 39.2 LIS" on page 1 of form 200, the parent company 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.