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 cinematographic productions, audiovisual series and live performing arts and musical shows (art. 36 LIS ) | In Spanish productions of feature films, cinematographic short films and audiovisual series (art. 36.1 LIS ) | 30/25 per 100 | |
| In foreign productions of feature films or audiovisual works -due to the execution expenses incurred in Spanish territory- (art. 36.2 LIS ) | 30/25 per 100 (excluded from the joint limit) | ||
| In live performances of performing and musical arts - production and exhibition expenses - (art. 36.3 LIS ) | 20 percent | ||
| By investment in benefits of the old art. 37 LIS Consolidated Text (DT24 LIS ) | 10/5 per 100 | ||
| For job creation for workers with disabilities (art. 38 LIS ) | 9,000 /12,000 euros person/year | ||
|
For business contributions to corporate social security systems imputed in favor of workers (art. 38 ter LIS ) |
10 percent |
||
Note: investments made during the year by entities under the income attribution regime (civil companies that are not taxpayers of Corporation Tax, existing inheritances, communities of property, etc. .) that determine their returns net in direct estimation, in any of its two modalities, may be subject to deduction by each of the partners, heirs, community members or participants in proportion to their participation in the result of the entity.