Deductions for fiscal year 2021
The investment modalities regulated in the Corporate Tax Law (general regime) and those intended for support programs for events of public interest (special regimes) will be included.
- Common standards
- For research and development and technological innovation activities
- For investments in film productions, audiovisual series and live performing arts and musical shows
- For job creation for workers with disabilities
- By investment of benefits
- For investments in West African territories
- For advertising and advertising expenses
- Special System "Tokyo 2020 sportsmen and women preparation programme”
- “4th Barcelona World Race” special system
- Special regime "V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano"
- Special regime" Milliarium Montserrat Decade Plan 1025-2025
- Special regime "2021 Women's Handball World Championship"
- Special regime "Andalucia Valderrama Masters"
- Special Regime "Badminton World Tour"
- Special regime "New Goals"
- Special regime "Barcelona Equestrian Challenge (3rd Edition)"
- Special regime "Universe Woman II"
- Special regime "Logroño 2021 our V Centennial"
- Special regime "Delibes Centennial"
- Special regime "Holy Year Jacobean 2021"
- Special regime "VIII Centenary of the Cathedral of Burgos 2021"
- Special regime "Inclusive Sports"
- Special regime "2020 Plan to Support Grassroots Sports II"
- Special regime "Camino Lebaniego"
- Special regime "Expo Dubai 2020"
- Special regime "Automobile Barcelona 2019"
- Special regime"Berlanga Plan"
- Special regime "Alicante 2021. "Around the World Sailing Departure"
- Special System “Spain Honorary Guest Country at Frankfurt Book Fair in 2021”
- Special regime “Opera Promotion Plan on Teatro Real Street”
- Special regime “175th Anniversary of the construction of the Gran Teatre del Liceu"
- Special system "Spanish Formula 1 Grand Prix".
- Special regime "Bicentenaries of the independence of the Latin American Republics"
- Special regime Special regime "150th Anniversary of creation of the Academy of Spain in Rome"
- Special regime "125th anniversary of the Madrid Press Association"
- Special regime Celebration of the "MADBLUE" Summit
- Special regime "30th Anniversary of the Reina Sofía Higher School of Music"
- Special regime "Guadalupe Holy Year 2021"
- Special regime "Davis Cup Madrid Tournament"
- Special regime "MADRID HORSE WEEK 21/23"
- Special regime "Centennial of Rugby in Spain and the Unió Esportiva Santboiana"
- Special regime "Solheim Cup 2023"
- Special regime "IX Centenary of the Reconquest of Sigüenza"
- Special regime "Barcelona Mobile World Capital"
- Special regime "Valencia, World Design Capital 2022 / Valencia World Design Capital 2022
- Special regime "Fiftieth anniversary of the National University of Distance Education (UNED)"
- Special regime "Centennial of Western Magazine"
- Special regime "50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy"
- Special regime Special regime "V Centenary of the death of Elio Antonio de Nebrija"
- Special regime "New Goals Il"
- Special regime "250th anniversary of the National Museum of Natural Sciences (CSIC-MNCN)"
- Special regime "Andalusia European Sports Region 2021"
- Special regime "75th anniversary of the Opera in Oviedo"
- Special regimen Healthy Habits to control Cardiovascular risk "Learn to take care of ourselves"
- Special regime "Badminton World Cup Spain"
- Special regime "Centennial of the Battle of Covadonga-Cuadonga"
- Special regime "VII Centenary of the Cathedral of Palencia 2021-2022"
- Special regime "FITUR special: tourism recovery"
- Special regime "Inclusive Sports Program"
- Special regime "Valencia 2020-2021, Jubilee Year. Path of the Holy Chalice"
- Special Regime "Neurodegenerative Diseases. International Year of Research and Innovation. Period 2021-2022"
- Special regime "50th anniversary of the Sant Joan de Deu Hospital"
- Special regime "The time of Freedom. Community Members V Centenary"