9,8,4. Special regime for investments in the Canary Islands

Deduction percentages

Types of investments		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% or 90%, generally 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 shows of performing and musical arts (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 - for execution costs incurred in Spanish territory - (art. 36.2 LIS)	54/45 per 100 (excluded from the joint limit)
	In live shows of performing arts and music -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 per 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 advertising and publicity expenses [art. 27 bis.1.b) Law 19/1994]		15/10 percent	25 percent or 50 percent
For investments in the acquisition of fixed assets		25 percent	70 percent 80% (for the islands of La Palma, La Gomera and El Hierro)