8.4.1.3 Summary table of percentages and deduction limits
As a summary, the types of deductions to encourage the performance of certain activities, as well as their deduction percentages and limits, applicable in the 2018 financial year, are reproduced below.
| Deduction modalities | Deduction | Joint limit(1) | |
|---|---|---|---|
| Research and development expenses(2) (art. 35.1 LIS ) | 25/42/8 per 100 17 per 100 (additional) |
25/50 per 100 | |
| Technological innovation expenses(3) (art. 35.2 LIS) | 12 per 100 | ||
| Spanish film productions (art. 36.1 and 2 LIS) | Producer of the work | 25/20 percent | |
| Co-production | according to percentage of participation in film production | ||
| Live performances of performing arts and music (art. 36.3 LIS) | 20 per 100 | ||
| Job creation through hiring of persons under 30 years of age (art. 37 LIS) | 3,000 euros | ||
| Job creation by hiring unemployed persons with unemployment benefits (art. 37 LIS) | 50 percent | ||
| Job creation for workers with disabilities (art. 38 LIS) | 9,000/12,000 euros per person/year | ||
| Investment of profits (art. 37 RDLeg . 4/2004) | 10/5 out of 100 | ||
| Expenses and investments of forestry companies ( DA 5 and 13 Law 43/2003) | 10 percent | ||
| Investments in West African territory and advertising and publicity expenses (art. 27 bis Law 19/1994) | 15 percent | ||
| 2018 Mediterranean Games | 15 percent | ||
| 200th Anniversary of the Teatro Real and the 20th Anniversary of the reopening of the Teatro Real | 15 percent | ||
| 8th Centenary of the University of Salamanca | 15 percent | ||
| Cantabria 2017, Liébana Jubilee Year | 15 percent | ||
| Women's Universe Program | 15 percent | ||
| Barcelona Equestrian Challenge | 15 percent | ||
| Women's Hockey World League Round 3 Events 2015 | 15 percent | ||
| II Centenary of the Prado National Museum | 15 percent | ||
| 20th Anniversary of the Reopening of the Gran Teatro del Liceo of Barcelona and the bicentennial of the creation of the «Societat d'Accionistes» | 15 percent | ||
| Ibero-American Forum of Cities | 15 percent | ||
| Decade Plan for Malaga Innovative Culture 2025 | 15 percent | ||
| FIS Freestyle and Snowboard World Championships Sierra Nevada 2017 | 15 percent | ||
| Twenty-fifth anniversary of the Thyssen-Bornemisza Museum | 15 percent | ||
| European Water Polo Championship Barcelona 2018 | 15 percent | ||
| Centenary of the birth of Camilo José Cela | 15 percent | ||
| Caravaca de la Cruz 2017. Jubilee Year | 15 percent | ||
| 2020 Plan to Support Grassroots Sport | 15 percent | ||
| Obesity Prevention. Lighten your life | 15 percent | ||
| William Martin's 75th Anniversary; The English legacy | 15 percent | ||
| Departure of the round the world sailing trip “Alicante 2017” | 15 percent | ||
| 25th Anniversary of Casa América | 15 percent | ||
| 4th Edition of the Barcelona World Race | 15 percent | ||
| World Roller Games Barcelona 2019 | 15 percent | ||
| Madrid Horse Week 17/19 | 15 percent | ||
| The World Challenge League | 15 percent | ||
| 500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano | 15 percent | ||
| 25th Anniversary of the UNESCO declaration of Mérida as a World Heritage Site | 15 percent | ||
| 2019 Canoe World Championships | 15 percent | ||
| 250th Anniversary of the Charter of Population of 1767 and Foundation of the New Populations of Sierra Morena and Andalusia | 15 percent | ||
| Fourth Centenary of the Birth of Bartolomé Esteban Murillo | 15 percent | ||
| Numancia 2017 | 15 percent | ||
| PHotoEspaña. 20th anniversary | 15 percent | ||
| 4th Centenary of the Plaza Mayor in Madrid | 15 percent | ||
| XXX Anniversary of the Declaration of Toledo as a World Heritage City | 15 percent | ||
| 7th Centenary of the Archive of the Crown of Aragon | 15 percent | ||
| Lorca, Classroom of History | 15 percent | ||
| Reading Promotion Plan (2017-2020) | 15 percent | ||
| 2020 Plan to Support New Film Creators and the Conservation and Dissemination of the History of Spanish Cinema | 15 percent | ||
| 40th Anniversary of the Almagro International Classical Theatre Festival | 15 percent | ||
| 75th Anniversary of the Diplomatic School | 15 percent | ||
| Teruel 2017. 800 Years of Lovers | 15 percent | ||
| 40th Anniversary of the Spanish Constitution | 15 percent | ||
| 50th Anniversary of Sitges-International Fantastic Film Festival of Catalonia | 15 percent | ||
| 50th Anniversary of the Autonomous University of Madrid | 15 percent | ||
| Hernandian Year 2017 | 15 percent | ||
| Milliarium Montserrat Decade Plan 1025-2025 | 15 percent | ||
| Preparation programme for Spanish athletes for the Tokyo 2020 Games | 15 percent | ||
| First Centenary of the Ordesa and Monte Perdido National Park | 15 percent | ||
| 1st Centenary of the Picos de Europa National Park | 15 percent | ||
| 50th Edition of the Barcelona International Jazz Festival | 15 percent | ||
| Centenaries of the Royal Site of Covadonga | 15 percent | ||
| 2019 Junior Men's World Handball Championship | 15 percent | ||
| Andalucia Valderrama Masters | 15 percent | ||
| The transition: 40 years of freedom of expression | 15 percent | ||
| Barcelona Mobile World Capital | 15 percent | ||
| Ceuta and the Legion, 100 years of union | 15 percent | ||
| Multisport Triathlon World Championship Pontevedra 2019 | 15 percent | ||
| Badminton World Tour | 15 percent | ||
| New goals | 15 percent | ||
| Logroño 2021, our 5th Centenary | 15 percent | ||
| Jacobean Holy Year 2021 | 15 percent | ||
| 8th Centenary of Burgos Cathedral 2021 | 15 percent | ||
| Inclusive Sport | 15 percent | ||
| Spain, Capital of Young Talent | 15 percent | ||
| Commemoration of the Centenary of the Coronation of Our Lady. Mrs. del Rocio (1919-2019) | 15 percent | ||
| Transfer of the Image of Our Lady. Mrs. del Rocío from the Village to the Town of Almonte | 15 percent | ||
| European Year of Cultural Heritage (2018) | 15 percent | ||
| Neurodegenerative Diseases 2020. International Year of Research and Innovation | 15 percent | ||
| Way of the Cross of Caravaca | 15 percent | ||
| 25th Anniversary of the Declaration by UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site | 15 percent | ||
| Automobile Barcelona 2019 | 15 percent | ||
| Women's World Handball Championship 2021 (*) | 15 percent | ||
| Barcelona Equestrian Challenge (3rd edition) (*) | 15 percent | ||
| Woman Universe II (*) | 15 percent | ||
| Delibes Centenary (*) | 15 percent | ||
| 2020 Grassroots Sports Support Plan II (*) | 15 percent | ||
| Lebaniego Road (*) | 15 percent | ||
| Expo Dubai 2020 (*) | 15 percent | ||
| 2019: Other deductions related to support programs for events of exceptional public interest (*) | 15 percent | ||
Notes to the table:
(*) Those marked with an asterisk indicate that these rows should only be completed if the entity has a tax period that does not coincide with the calendar year and has made expenses eligible for deduction in relation to programs that are valid from 2019 onwards.
(1) The deduction for reinvestment of extraordinary profits will also be computed towards this limit.(Back)
(2) These deductions will not be subject to the joint limit in the case of the option provided for in article 39.2 of the LIS.(Back)
(3) This deduction will not be subject to the joint limit in the case of the option provided for in article 39.2 of the LIS.(Back)
Note:
The joint limit of 25% of the total tax, reduced by deductions to avoid double taxation and bonuses (code [00582]), jointly affects all deductions regulated in Chapter IV of Title VI of the Corporate Income Tax Law, including that of Article 42 of the RDLeg. 4/2004, (and excluding those of article 35 in the case of the option provided for in article 39.2), and the deductions covered by the regime of article 27.3 First of Law 49/2002. However, the joint limit of 25% will be raised to 50% when the amount of the deduction for research and development and technological innovation activities provided for in article 35 of the Corporate Income Tax Law and corresponding to expenses and investments made in the tax period itself, exceeds 10% of the total amount, reduced by deductions to avoid internal and international double taxation and bonuses.