Payment of deductions for foreign film productions

Regulation: Article 39.3 LIS  

Entities that have generated and have right to application from the deduction for foreign film productions provided for in article 36.2 of this Law, may request their payment to the tax administration.

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 [01892] "Payment of deductions for foreign film productions (art. 39.3 LIS)" 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 [01042] "Payment of deductions for foreign film productions (art. 39.3 LIS) (State)". In this case, the amount in box [01042] will match the amount in box [01892].

• 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 [01333] "Payment of deductions for foreign film productions (art. 39.3 LIS) (D. Forales/Navarre)». This box must be completed on page 26 of Form 200.