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 | ||
|
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 income attribution regime (civil companies that are not taxpayers of Corporate Tax, unclaimed inheritances, community property, ) that determine their net returns 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.