8.4.1.3 Summary table of percentages and deduction limits
As a summary, the modalities of deductions to encourage the performance of certain activities are reproduced below, as well as their deduction percentages and limits, applicable in the 2019 financial year.
| Deduction modalities | Deduction | Joint limit(1) | |
|---|---|---|---|
| Research and development expenses(2) (article 35.1 LIS ) | 25/42/8 per 100 17 per 100 (additional) |
25/50 per 100 | |
| Technological innovation expenses(3) (article 35.2 LIS) | 12 per 100 | ||
| Spanish film productions (article 36.1 and 2 LIS) | Producer of the work | 25/20 per 100 | |
| Co-production | according to percentage of participation in film production | ||
| Live performances of performing and musical arts (article 36.3 LIS) | 20 percent | ||
| Job creation by hiring people under 30 years of age (article 37 LIS) | 3,000 euros | ||
| Job creation by hiring unemployed people with unemployment benefits (article 37 LIS) | 50 per 100 | ||
| Job creation for workers with disabilities (article 38 LIS) | 9,000/12,000 euros person/year | ||
| Investment of profits (article 37 RDLeg . 4/2004) | 10/5 per 100 | ||
| Expenses and investments of forestry companies ( DA 5 and 13 Law 43/2003) | 10 per 100 | ||
| Investments in West African territory and propaganda and advertising expenses (article 27 bis Law 19/1994) | 15 percent | ||
| 200th Anniversary of the Teatro Real and the Twentieth Anniversary of the reopening of the Teatro Real | 15 percent | ||
| VIII Centenary of the University of Salamanca | 15 percent | ||
| II Centenary of the National Prado 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 | ||
| Prevention of Obesity. Lighten your life | 15 percent | ||
| 25th Anniversary of Casa América | 15 percent | ||
| 4th Edition of Barcelona World Race | 15 percent | ||
| World Roller Games Barcelona 2019 | 15 percent | ||
| Madrid Horse Week 17/19 | 15 percent | ||
| The league World Challenge | 15 percent | ||
| V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano | 15 percent | ||
| 25th Anniversary of the declaration by UNESCO of Mérida as a World Heritage Site | 15 percent | ||
| Canoe World Championships 2019 | 15 percent | ||
| 250th Anniversary of the Population Charter of 1767 and Foundation of the New Towns of Sierra Morena and Andalusia | 15 percent | ||
| IV Centenary of the birth of Bartolomé Esteban Murillo | 15 percent | ||
| IV Centenary of the Plaza Mayor of Madrid | 15 percent | ||
| XXX Anniversary of the Declaration of Toledo as a World Heritage City | 15 percent | ||
| VII Centenary of the Archive of the Crown of Aragon | 15 percent | ||
| Reading Promotion Plan (2017-2020) | 15 percent | ||
| 2020 Plan to Support New Cinematographic Creators and the conservation and dissemination of the history of Spanish cinema | 15 percent | ||
| 40th Anniversary of the Almagro International Classical Theater Festival | 15 percent | ||
| 75th Anniversary of the Diplomatic School | 15 percent | ||
| 40th Anniversary of the Spanish Constitution | 15 percent | ||
| 50th Anniversary of Sitges-International Fantastic Film Festival Catalunya | 15 percent | ||
| Milliarium Montserrat Decade Plan 1025-2025 | 15 percent | ||
| Preparation program for Spanish athletes for the Tokyo 2020 Games | 15 percent | ||
| I Centennial Ordesa and Monte Perdido National Park | 15 percent | ||
| I Centennial 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 | ||
| Junior Men's Handball World Championship 2019 | 15 percent | ||
| Andalusia 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 V Centennial | 15 percent | ||
| Jacobean Holy Year 2021 | 15 percent | ||
| VIII Centenary of the Cathedral of Burgos 2021 | 15 percent | ||
| Inclusive Sport | 15 percent | ||
| Spain, Capital of Young Talent | 15 percent | ||
| Commemoration of the Centennial of the Coronation of Our Lady of Rocío (1919-2019) | 15 percent | ||
| Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte | 15 percent | ||
| Neurodegenerative Diseases 2020. International Year of Research and Innovation | 15 percent | ||
| Way of the Cross of Caravaca | 15 percent | ||
| XXV 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 Handball World Championship 2021 (*) | 15 percent | ||
| Barcelona Equestrian Challenge (3 edition) (*) | 15 percent | ||
| Universe Woman II (*) | 15 percent | ||
| Delibes Centennial (*) | 15 percent | ||
| 2020 Base II Sports Support Plan (*) | 15 percent | ||
| Lebaniego Road (*) | 15 percent | ||
| Expo Dubai 2020 (*) | 15 percent | ||
| Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP 25) (…) | 15 percent | ||
| 2020: Other deductions relating to programs to support 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 with the right to deduct in relation to programs whose validity begins in 2020.
(1) The deduction for reinvestment of extraordinary profits will also be computed for 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 percent of the full quota, reduced by deductions to avoid double taxation and bonuses (key [00582]), jointly affects all deductions regulated in chapter IV of title VI of the Tax Law on Companies, 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 percent will be raised to 50 percent when the amount of the deduction for research and development and technological innovation activities provided for in article 35 of the Corporate Tax Law and that corresponds to expenses and investments made in the tax period itself, exceeds 10 percent of the full tax, reduced by deductions to avoid internal and international double taxation and bonuses.