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 per 100 (additional)	60/90 percent 70/100 for 100 (La Palma, La Gomera and El Hierro from 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 shows of performing and musical arts (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 11/7/2018)
Investments in fixed assets	25 percent	50/70 percent
Job creation (art. 37 LIS)	3,900 euros (hiring under 30 years) 65% (hiring unemployed people with unemployment benefits)	25/50 per 100
Investments in West African territories and advertising and publicity expenses (art. 27 bis Law 19/1994).	15/10 percent	25/50 per 100