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Form 200. Corporate Income Tax Declaration 2018

7.1.3 Bonuses for provision of services (Art. 34 LIS)

This code must contain the amount corresponding to the bonus applied to the quota regulated by article 34 of the LIS in the following terms:

  • Bonus percentage : 99 percent.

  • Entities affected by : Those who obtain subsidized income.

  • Subsidized income : The income derived from the provision of the services included in section 2 of article 25 and in section 1, letters a), b) and c), of article 36, of Law 7/1985, of April 2, on Bases of Local Regime, of powers of the local territorial, municipal and provincial entities, except when they are exploited by the mixed company system or entirely private capital.

This bonus will also apply when the aforementioned services are provided by entities wholly dependent on the State or the Autonomous Communities.