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Practical Income Manual 2021.

1. Deductions for investments in the Canary Islands

  1. Chart: 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 propaganda and advertising expenses
  4. C. Deduction for Investments in the acquisition of fixed assets