For advertising and publicity expenses

As expenses for advertising and publicity with a multi-year projection for the launching of products, the opening and prospecting of markets abroad and attendance at fairs, exhibitions and similar events, including in this case those held in Spain with an international character, the following may be deducted: 

• 15% when the net amount of 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 turnover does not exceed 50 million euros and the average workforce is less than 250 people.