Deduction methods for investments applicable in the financial year 2020: summary table
| Deduction modalities | Deduction percentages | Joint limit (1) | |
|---|---|---|---|
| Research and development expenses (2) (art. 35.1 LIS ) | 25/42/8 per 100 17 per 100 (additional) |
25/50 per 100 | |
| Technological innovation expenses (2) (art. 35.2 LIS) |
12 per 100 |
||
| Technological innovation costs of production processes in the automotive industry value chain (2) (article 35.2 LIS) |
50 per 100 (SMEs) |
||
| Spanish film productions (art. 36.1 LIS) |
Producer of the work | 30/25 per 100 | |
| Co-production | according to percentage of participation in film production | ||
| Live performances of performing arts and music (art. 36.3 LIS) |
20 per 100 | ||
| Job creation for workers with disabilities (art. 38 LIS) | 9,000/12,000 euros per person/year | ||
| Investment of profits (art. 37 RDLeg. 4/2004) | 10/5 out of 100 | ||
| Expenses and investments of forestry companies ( DA 5 and 13 Law 43/2003) |
10 percent | ||
| Investments in West African territory and advertising and publicity expenses (art. 27 bis Law 19/1994) | 15 percent | ||
Notes to the table:
(1) The deduction for reinvestment of extraordinary profits will also be computed towards this limit. (Back)
(2) These deductions will not be subject to the joint limit in the case of the option provided for in article 39.2 of the LIS. (return research) (return innovation) (back to automotive industry)
(3) Effective for tax periods beginning in 2020 and 2021. (Back)
| Events of exceptional public interest | Deduction percentages | Joint limit (1) |
|---|---|---|
| 8th Centenary of the University of Salamanca | 15 percent | 25/50 per 100 |
| 20th Anniversary of the Reopening of the Gran Teatro del Liceu in Barcelona and the bicentennial of the creation of the "Societat d'AccionistesÇ | ||
| 4th Edition of the Barcelona World Race | ||
| 500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano | ||
| Reading Promotion Plan (2017-2020) | ||
| Decade Plan Milliarium Montserrat 1025-2025 | ||
| Preparation programme for Spanish athletes for the Tokyo 2020 Games | ||
| 50th Edition of the International Festival of Jazz from Barcelona | ||
| 2019 Junior Men's World Handball Championship | ||
| Andalucia Valderrama Masters | ||
| The transition: 40 years of freedom of expression | ||
| Barcelona Mobile World Capital | ||
| Ceuta and the Legion, 100 years of union | ||
| Badminton World Tour | ||
| New goals | ||
| Logroño 2021, our 5th Centenary | ||
| Jacobean Holy Year 2021 | ||
| 8th Centenary of Burgos Cathedral 2021 | ||
| Inclusive sport | ||
| Spain, Capital of Young Talent | ||
| Commemoration of the Centenary of the Coronation of Our Lady of El Rocío (1919-2019) | ||
| Transfer of the Image of Our Lady of Rocío from the Village to the Town of Almonte | ||
| Neurodegenerative Diseases 2020. International Year of Research and Innovation | ||
| XXV Anniversary of the Declaration by of the Royal Monastery of Santa María de Guadalupe as World Heritage Site | ||
| Automobile Barcelona 2019 | ||
| Women's World Handball Championship 2021 | ||
| Barcelona Equestrian Challenge (3rd edition) | ||
| Woman Universe II | ||
| Delibes Centenary | ||
| 2020 Grassroots Sports Support Plan II | ||
| Lebaniego Way | ||
| Expo Dubai 2020 | ||
| Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25) [...] | ||
| Berlanga Plan | ||
| Spain Guest Country of Honour at the Frankfurt Book Fair in 2021 | ||
| Plan to promote opera on Calle del Teatro Real | ||
| 175th Anniversary of the construction of the Gran Teatre del Liceu | ||
| Spanish Formula 1 Grand Prix | ||
| 2020: Other deductions relating to support programmes for events of exceptional public interest |
Note to the table:
(1) The deduction for reinvestment of extraordinary profits will also be computed towards this limit. (Back)