9.8.2.2.8. Deduction for advertising and advertising expenses

For the purpose of the expenditure of publicity and publicity of the multiannual projection for the launch of products, the opening and exploration of markets abroad and of trade fairs, exhibitions and similar events, including those held in Spain on an international basis, the following may be deducted: 15% In the event that the net turnover in the previous tax period is equal to or lower 100 at €10 million and with an average workforce in that period of less than 50 people, and a percentage of 10% when the amount net of turnover does not exceed 50 million euros and the average workforce is less than 250.