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Practical Income Manual 2019.
Chapter 16. General tax deductions in fiscal year 2019
Deductions for incentives and stimuli for business investment in economic activities in direct estimation
Special deduction regimes for economic activities carried out in the Canary Islands
Deductions for investments in the Canary Islands

Practical Income Manual 2019.

Investment Modalities

Deductions provided for in the Corporate Tax Law applicable in the Canary Islands
Deduction for investments in West African territories and for propaganda and advertising expenses
Deduction for Investments in the acquisition of fixed assets

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Updated webpage: March 16, 2023