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:
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50% bonus on the IS rate corresponding to income obtained in Ceuta, Melilla, by entities operating there.
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50% bonus on the IS fee corresponding to results obtained by specially protected cooperatives.
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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.
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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.