7.1 Installment bonuses
- 7.1.1 General issues
- 7.1.2 Bonus for income obtained in Ceuta and Melilla (Article 33 LIS)
- 7.1.3 Bonuses for provision of services (Article 34 LIS)
- 7.1.4 Bonus income from sales of tangible assets produced in the Canary Islands (Article 26 Law 19/1994)
- 7.1.5 Cooperative society bonuses (Law 20/1990)
- 7.1.6 Bonuses for entities dedicated to housing rentals (Chapter III of Title VII LIS)
- 7.1.7 Other bonuses
- 7.1.8 Shipping company bonuses in the Canary Islands