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