For advertising and advertising expenses

As expenses for propaganda and advertising for multi-annual projection to launch products, opening and prospecting of markets abroad and attendance at fairs, exhibitions and similar events, including in this case those held in Spain on an international basis, deductions may be made. : 

• 15% when the net amount of the turnover in the immediately preceding tax period is equal to or less than 10 million euros and the average workforce in said period is less than 50 people.

• 10% when the net amount of turnover does not exceed 50 million euros and the average workforce is less than 250 people.