A. Deductions from the Corporate Tax Law applicable in the Canary Islands
Regulations: Art. 94 and 94 bis of Law 20/1991, of June 7, amending the fiscal aspects of the Economic Fiscal Regime of the Canary Islands.
The following deductions provided for in Law 27/2014, of November 27, on Corporate Tax (hereinafter LIS) are applicable in the Canary Islands with increases in the corresponding deduction percentages or in the fixed amounts, as well as with respect to the applicable maximum joint limit.