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Practical Manual of Companies 2020.

Deductions to encourage certain activities subject to the limit of article 39.1 of the LIS

  1. Deductions to encourage the performance of certain activities generated in previous tax periods and pending application for Corporation Tax purposes
  2. Deductions to encourage certain activities generated in 2020
  3. Common rules on deductions to encourage certain activities
  4. Deduction methods for investments applicable in the financial year 2020: summary table
  5. Filling in form 200