9,8,4. Special regime for investments in the Canary Islands
Deduction percentages
Investment modalities | Percentage of deduction | Joint limit | |
---|---|---|---|
For investments in research and development activities and technological innovation (art. 35 LIS ): | In research and development (art. 35.1 LIS) | 45/75.6/28 per 100 37 per 100 (additional) |
60 percent or 90 percent, in general for the Canary Islands 70 percent or 100 percent (for the islands of La Palma, La Gomera and El Hierro) |
In technological innovation (art. 35.2 LIS) | 45 percent | ||
For investments in film productions, audiovisual series and live performing arts and musical shows (art. 36 LIS ): | In Spanish productions of feature films and audiovisual series (art. 36.1 LIS) | 54/45 percent | |
In foreign productions of feature films or audiovisual works -due to execution expenses carried out in Spanish territory- (art. 36.2 LIS) | 54/45 per 100 (excluded from the joint limit) | ||
In live performances of performing and musical arts -For production and exhibition expenses- (art. 36.3 LIS) | 40 percent | ||
For job creation for workers with disabilities (art. 38 LIS ) | 11,700/15,600 euros person/year | ||
For investments in West African territories [art. 27 bis.1.a) Law 19/1994] | 15/10 percent | 25 percent or 50 percent | |
For propaganda and advertising expenses [art. 27 bis.1.b) Law 19/1994] | |||
For investments in the acquisition of fixed assets | 25 percent |
70 percent 80 per 100 (for the islands of La Palma, La Gomera and El Hierro) |