General deduction regime table (Law 27/2014, of 27 November, on Corporate Income Tax)
| Deductions to encourage the performance of certain activities:investment modalities | Percentage of deduction | Joint limit | |
|---|---|---|---|
| For investment in research and development and technological innovation (art. 35 LIS) | In research and development activities (art. 35.1 LIS ) | 25/42/8 per 100 17 per 100 (additional) | 25/50 per 100 |
| In technological innovation activities (art. 35.2 LIS ) | 12 per 100 | ||
| For investments in film productions, audiovisual series and live performances of performing arts and music (art. 36 LIS) | In Spanish feature film and audiovisual series productions (art. 36.1 LIS) | 30/25 per 100 | |
| In foreign productions of full-length films or audiovisual works -for execution costs incurred in Spanish territory- (art. 36.2 LIS) | 30/25 per 100 (excluded from the joint limit) | ||
| In live performances of performing arts and music - production and exhibition costs - (art. 36.3 LIS) | 20 per 100 | ||
| For investment in profits of the former art. 37 Texto Refundido LIS (D.T.24ª LIS) | 10/5 per 100 | ||
| For job creation for workers with disabilities (art. 38 LIS ) | 9.000 /12.000 euros person/year | ||
Note: Investments made during the year by entities under the income attribution system (civil companies that are not taxpayers of corporation tax, inheritances, community property, etc.).which determine their net income in direct assessment, in either of its two modalities, may be subject to deduction by each of the partners, heirs, co-owners or participants in proportion to their share in the result of the entity.