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Practical manual for Income Tax 2020.

1. Deductions for investments in the Canary Islands

  1. Table: Deduction for investments in the Canary Islands
  2. A. Deductions from the Corporate Tax Law applicable in the Canary Islands
  3. B. Deduction for investments in West African territories and for advertising and publicity expenses
  4. C. Deduction for investments in the acquisition of fixed assets