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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 total rate ## the following bonuses (with requirements) are applied to the total rate, in addition to the aforementioned deductions to avoid double taxation. 

Highlights include:

  • 50% bonus on the IS rate corresponding to income obtained in Ceuta, Melilla, by entities operating there.

  • 50% bonus on the IS fee corresponding to results obtained by specially protected cooperatives.

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

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