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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

4.5 Bonuses

To calculate the positive adjusted full quota the following bonuses (with requirements) are applied to the full quota, in addition to the aforementioned deductions to avoid double taxation. 

They stand out:

  • 50% bonus on the IS fee corresponding to income obtained in Ceuta, Melilla, by the entities that operate there.

  • 50% bonus of the IS quota corresponding to results obtained by specially protected cooperatives.

  • 40% bonus on the full quota corresponding to income derived from the rental of homes that meet the requirements to apply this special tax regime.

  • 99% bonus of the full quota corresponding to the income derived from the provision of local public services when they are provided under direct management by a private company with entirely public capital and unless it is exploited through a mixed company system or entirely private capital.