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Practical Manual for Companies 2020.
Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
Positive net amount (box 00592)
Deductions to encourage certain activities subject to the limit of article 39.1 of the LIS
Deductions to encourage certain activities generated in 2020

Practical Manual for Companies 2020.

Deduction for investments in live performances of performing arts and music (article 36.3 LIS)

Requirements
Basis, percentages and limits of the deduction
Deadline for application

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Updated webpage: 22/May/2023