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Practical Handbook for Companies 2025.

Box 00090 Option art. 39.3 LIS

This box will be checked by entities that, in the case ofquota shortfallin the application of the deduction for expenses in the execution of foreign film productions provided for in article 36.2 of the LIS, request your subscription to the Tax Administration in the period subject to declaration, under the terms established in article 39.3 of the LIS.