8 Other deductions. Positive liquid quota
- 8.1 Tax support for investment and other deductions
- 8.2 Deduction DT 24.7 LIS, Art. 42 RDLeg. 4/2004 and Art. 36 ter Law 43/95
- 8.3 Deductions Transitional Provision 24ª.1 LIS
- 8.4 Deductions to encourage certain activities
- 8.5 Deduction for foreign film productions (Art. 36.2 LIS)
- 8.6 Deduction for donations to non-profit entities (Law 49/2002)
- 8.7 Deductions for investments in the Canary Islands
- 8.8 Specific deductions of entities subject to regional regulations
- 8.9 Deductions for Research and development and technological innovation (R+D+i) excluded from the limit. Option Art. 39.2 LIS
- 8.10 Deduction for reversal of temporary measures (DT 37ª.1 LIS)
- 8.11 Deduction for reversal of temporary measures (DT 37ª.2 LIS)