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Practical Guide to Income Tax 2025. Part 1.
Chapter 16. General deductions from the tax liability in the 2025 tax year
Deductions for incentives and stimuli to business investment in economic activities in direct estimation
Special regime for business investments in the Canary Islands

Practical Guide to Income Tax 2025. Part 1.

1. Deductions for investments in the Canary Islands

Table: Deduction for investments in the Canary Islands
A. Deductions from the Corporate Tax Law applicable in the Canary Islands
B. Deduction for investments in West African territories and for advertising and publicity expenses
C. Deduction for investments in the acquisition of fixed assets

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Updated webpage: March 17, 2026