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Practical Manual for Companies 2020.

Positive net amount (box 00592)

  1. Calculation
  2. Deduction for reinvestment of excess profits (article 42 RDLeg. 4/2004)
  3. Deductions for investments in new tangible fixed assets (DT 24.1 LIS)
  4. Deductions to encourage certain activities subject to the limit of article 39.1 of the LIS
  5. Deductions for foreign film productions (article 36.2 of the LIS)
  6. Deductions for foreign film productions in the Canary Islands (art. 36.2 LIS and DA 14th Ley 19/1994)
  7. Deduction for investments made by port authorities (article 38 bis LIS)
  8. Deduction for donations to non-profit organisations (Law 49/2002)
  9. Deduction for investments in the Canary Islands
  10. Specific deductions of the entities subject to foral regulations
  11. Deductions excluded from the R&D&I limit (article 39.2 of the LIS)
  12. Deduction for reversal of temporary measures (DT 37.1 LIS)
  13. Deduction for reversal of temporary measures (DT 37.2 LIS)
  14. Practical example of deductions