9.11.1.1. Deductions for the 2024 fiscal year

In general, taxpayers who carry out economic activities in direct estimation, in either of its 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 assessment regime when expressly established. No deductions have been regulated for this exercise.

The investment modalities regulated by 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 activities and technological innovation
3. For investments in film productions, audiovisual series and live performances of performing arts and music
4. For job creation for workers with disabilities
5. For business contributions to corporate social security systems
6. For investment of profits
7. For investments in West African territories
8. For advertising and publicity expenses
9. Special regime "Alicante 2021. "Round the World Sailing Trip"
10. Special regime “Plan to promote opera on Calle del Teatro Real”
11. Special regime "Andalucía Valderrama Masters 2022/2024"
12. Special regime "IX Centenary of the Reconquest of Sigüenza"
13. Special regime "50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy"
14. Special regime "New Goals II"
15. Special regime "Inclusive Sports Program"
16. Special regime "Bicentennial of the National Police"
17. Special regime "2030 Plan to Support Grassroots Sport"
18. Special regime "Universe Woman III"
19. Special regime "Preparation program for Spanish athletes for the Paris 2024 Games"
20. Special regime "100 years since the death of Joaquín Sorolla"
21. Special regime "20th Anniversary of Primavera Sound"
22. Special regime "Centenary of the birth of Victoria de los Ángeles"
23. Special regime "Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso"
24. Special regime "Everyone against cancer"
25. Special regime "Santiago Ramón y Cajal Research Year 2022"
26. Special Regime "Lebaniego Jubilee Year 2023-2024"
27. Special regime "7th UNWTO World Conference on Wine Tourism 2023"
28. Special regime "Caravaca de la Cruz 2024. "Jubilee Year"
29. Special regime "Bicentennial of the Ateneo de Madrid"
30. Special regime "Barcelona Equestrian Challenge (4th Edition)"
31. Special regime "200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA"
32. Special regime "Reconstruction of the Historical Indoor Diving Pool of the Barcelona Swimming Club (CNB)"
33. Special regime "ALIMENTARIA 2022"
34. Special regime "HOSTELCO 2022"
35. Special regime "Barcelona Music Lab. The future of music"
36. Special regime "South Summit 2022-2024"
37. Special regime "Inauguration of the Royal Collections Gallery"
38. Special regime "Centenary of Hockey 1923-2023"
39. Special regime "60th anniversary of the Porta Ferrada Festival"
40. Special regime "EN PLAN BIEN Program"
41. Special regime "Ryder Cup 2031"
42. Special regime "Open Barcelona-Conde de Godó Trophy"
43. Special regime "125th anniversary of the Real Club de Tenis Barcelona"
44. Special regime "750th anniversary of the Consolat del Mar"
45. Special Regime "Congress of the International Union of Architects"
46. Special regime "Sónar International Festival of Music, Creativity and Technology"
47. Special regime "XXXVII Copa América Barcelona"
48. Special regime "CHALLENGE OF"
49. Special regime "Celebration of the Manifesta 15 Barcelona Biennial"