General deduction system
- General deduction regime table (Law 27/2014, of November 27, on Corporate Tax)
- Article 35 LIS "Deduction for research and development and technological innovation activities"
- Article 36 LIS "Deduction for investments in cinematographic productions, audiovisual series and live performances of performing and musical arts"
- Deduction for investment of profits provided for in article 37 of the previous consolidated text of the LIS
- Article 37 (deductions for job creation): Transitional regime for indefinite employment contracts to support entrepreneurs concluded until December 31, 2018
- Article 38 LIS "Deduction for job creation for workers with disabilities"
- Article 39.1 LIS (Joint limit)