9.11.1.1. Deductions for fiscal year 2023

In general, taxpayers who carry out economic activities in direct estimation, in either of their two modalities, have the right to the incentives and stimuli for business investment established in the Corporate Tax regulations.

These incentives will only apply to taxpayers under the objective estimation regime when expressly established. No deduction has been regulated for this year.

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.

1. Common standards
2. For research and development and technological innovation activities
3. For investments in film productions, audiovisual series and live performing arts and musical shows
4. For job creation for workers with disabilities
5. For business contributions to corporate social security systems
6. By investment of benefits
7. For investments in West African territories
8. For advertising and advertising expenses
9. “4th Barcelona World Race” special system
10. Special regime "Milliarium Montserrat Decade Plan 1025-2025"
11. Special regime"Berlanga Plan"
12. Special regime "Alicante 2021. "Around the World Sailing Departure"
13. Special regime “Opera Promotion Plan on Teatro Real Street”
14. Special regime “175th Anniversary of the construction of the Gran Teatre del Liceu"
15. Special system "Spanish Formula 1 Grand Prix".
16. Special regime "Bicentenaries of the independence of the Latin American Republics"
17. Special regime "150th Anniversary of creation of the Academy of Spain in Rome"
18. Special regime Celebration of the "MADBLUE" Summit
19. Special regime "30th Anniversary of the Reina Sofía Higher School of Music"
20. Special regime "Andalucía Valderrama Masters 2022/2024"
21. Special regime "Davis Cup Madrid Tournament"
22. Special regime "MADRID HORSE WEEK 21/23"
23. Special regime "Centennial of Rugby in Spain and the Unió Esportiva Santboiana"
24. Special regime "Solheim Cup 2023"
25. Special regime "IX Centenary of the Reconquest of Sigüenza"
26. Special regime "Barcelona Mobile World Capital"
27. Special regime "Valencia, World Design Capital 2022 / Valencia World Design Capital 2022
28. Special regime "Centennial of Western Magazine"
29. Special regime "50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy"
30. Special regime "V Centenary of the death of Elio Antonio de Nebrija"
31. Special regime "New Goals Il"
32. Special regime "Andalusia European Sports Region 2021"
33. Special regime "75th anniversary of the Opera in Oviedo"
34. Special regimen Healthy Habits to control Cardiovascular risk "Learn to take care of ourselves"
35. Special regime "Badminton World Cup Spain"
36. Special regime "Centennial of the Battle of Covadonga-Cuadonga"
37. Special regime "VII Centenary of the Cathedral of Palencia 2021-2022"
38. Special regime "FITUR special: tourism recovery"
39. Special regime "Inclusive Sports Program"
40. Special regime "50th anniversary of the Sant Joan de Deu Hospital"
41. Special regime "Bicentennial of the National Police"
42. Special regime "Aragonese Football Federation Centenary"
43. Special regime "2030 Plan to Support Grassroots Sports"
44. Special regime "Universe Woman III"
45. Special regime "Preparation program for Spanish athletes for the Paris 2024 Games"
46. Special regime "100 years since the death of Joaquín Sorolla"
47. Special regime "20th Anniversary of Primavera Sound"
48. Special regime "Centennial of the birth of Victoria de los Ángeles"
49. Special regime "Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso"
50. Special regime "Everyone against cancer"
51. Special regime "Santiago Ramón y Cajal Research Year 2022"
52. Special Regime "Lebaniego Jubilee Year 2023-2024"
53. Special regime "Volunteer World 2030/35th Anniversary Volunteer Platform of Spain"
54. Special regime "7th UNWTO World Conference on Wine Tourism 2023"
55. Special regime "Caravaca de la Cruz 2024. Jubilee Year"
56. Special regime "Bicentennial of the Ateneo de Madrid"
57. Special regime "Barcelona Equestrian Challenge (4th Edition)"
58. Special regime "200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA"
59. Special regime "Reconstruction of the Historical Indoor Diving Pool of the Barcelona Swimming Club (CNB)"
60. Special regime "ALIMENTARIA 2022"
61. Special regime "HOSTELCO 2022"
62. Special regime "Barcelona Music Lab. The future of music"
63. Special regime "South Summit 2022-2024"
64. Special regime "Holy Jubilee Year of San Isidro Labrador"
65. Special regime "inauguration of the Gallery of Royal Collections"
66. Special regime "Hockey Centennial 1923-2023"
67. Special regime "60th Anniversary Blendio Rally Princess of Asturias City of Oviedo"
68. Special regime "60th anniversary of the Porta Ferrada Festival"
69. Special regime "EN PLAN BIEN Program"
70. Special regime "125th anniversary of Athletic Club 1898-2023"
71. Special regime "Ryder Cup 2031"
72. Special regime "Open Barcelona-Conde de Godó Trophy"
73. Special regime "125th anniversary of the Real Barcelona Tennis Club"
74. Special regime "750th anniversary of the Consolat del Mar"
75. Special Regime "Congress of the International Union of Architects"
76. Special regime "Sónar International Festival of Music, Creativity and Technology"
77. Special regime "XXXVII Copa América Barcelona"
78. Special regime "CHALLENGE OF"
79. Special regime "Celebration of the Manifesta 15 Barcelona Biennial"