Deduction amount

The deduction is determined by applying a percentage based on the deduction that will vary depending on the type of Corporate Tax assessment that applies to the entity:

• 10 percent in the case of entities that meet the requirements established in article 108 of RDLeg. 4/2004 for small entities and apply the tax scale provided for in article 114 of said standard.

• 5 percent in the case of entities that pay taxes according to the tax scale provided for in the twelfth Additional Provision of the RDLeg. 4/2004 for cases of job maintenance or creation.

The deduction will be made in the full amount corresponding to the tax period in which the investment is made.