Deductions for foreign film productions in the Canary Islands (art. 36.2 LIS and DA 14th Ley 19/1994)

Entities that meet the general requirements established in article 36.2 of the LIS, must record in thebox [02314] «Deductions for foreign film productions in the Canary Islands (art. 36.2 LIS and DA14 Law 19/1994)» From page 14 bis of form 200, the amount of the deduction for expenses made in Spanish territory for foreign productions of feature films or audiovisual works, when it comes to expenses made in the Canary Islands. The amount entered in this box will be the result of completing the breakdown tablefrom page 18 bis of model 200 detailed in Chapter 12 of this Practical Manual.