General deduction regime table (Law 27/2014, of November 27, on Corporate Tax)
| Deductions to provide incentives to perform certain activities: investment modalities | Percentage of deduction | Joint limit | |
|---|---|---|---|
| For investment in research and development activities 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 shows of performing and musical arts (art. 36 LIS ) | In Spanish productions of feature films, short films and audiovisual series (art. 36.1 LIS ) | 30/25 per 100 | |
| In foreign productions of feature films or audiovisual works -for the execution costs incurred in Spanish territory- (art. 36.2 LIS ) | 30/25 per 100 (excluded from joint limit) | ||
| In live shows of performing arts and music - production and exhibition costs - (art. 36.3 LIS ) | 20 per 100 | ||
| For investment in profits of the old art. 37 Revised Text of LIS (DT24 LIS ) | 10/5 out of 100 | ||
| For job creation for workers with disabilities (art. 38 LIS ) | 9,000/12,000 euros per person/year | ||
Note: Investments made during the year by entities under an income attribution regime (civil companies that are not taxpayers of Corporate Tax, unclaimed inheritances, community property, etc.) that determine their net income by direct estimation, in any of its two modalities, may be subject to deduction by each of the partners, heirs, co-owners or participants in proportion to their participation in the entity's results.