8.7.3 Summary table of deductions for investments in the Canary Islands

Deduction modalities	Deduction percentages	Limits
Research and development expenses (art. 35.1 LIS )	45/75, 6/28 per 100 37 percent (additional)	60/90 per 100 70/100 by 100 (La Palma, La Gomera and El Hierro as of 7/11/2018)
Technological innovation expenses (art. 35.2 LIS)	45 percent
Spanish film productions (art. 36.1 LIS)	45/ 40 per 100
Foreign film producers (art. 36.2 LIS)	40 percent
Production and exhibition of live performing and musical arts shows (art. 36.3 LIS)	40 percent
Job creation for workers with disabilities (art. 38 LIS)	9,000/12,000 euros (person/year increase) 11,700/15,600 euros (as of 7/11/2018)
Investments in fixed assets	25 percent	50/70 per 100
Job creation (art. 37 LIS)	3,900 euros (hiring less than 30 years old) 65 per 100 (hiring unemployed people with unemployment benefits)	25/50 per 100
Investments in West African territories and propaganda and advertising expenses (art. 27 bis Law 19/1994).	15/10 per 100	25/50 per 100