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 expenses 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 and musical arts (art. 36.3 LIS) |
20 percent | ||
| Job creation for workers with disabilities (art. 38 LIS) | 9,000/12,000 euros person/year | ||
| Investment of profits (art. 37 RDLeg. 4/2004) | 10/5 per 100 | ||
| Expenses and investments of forestry companies ( DA 5 and 13 Law 43/2003) |
10 per 100 | ||
| Investments in West African territory and propaganda and advertising 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 for 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) (return automotive industry)
(3) With effects for tax periods that begin within the years 2020 and 2021. (Back)
| Events of exceptional public interest | Deduction percentages | Joint limit (1) |
|---|---|---|
| VIII Centenary of the University of Salamanca | 15 percent | 25/50 per 100 |
| 20th Anniversary of the Reopening of the Gran Teatro del Liceo of Barcelona and the bicentennial of the creation of the «Societat d'Accionistes× | ||
| 4th Edition of Barcelona World Race | ||
| V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano | ||
| Reading Promotion Plan (2017-2020) | ||
| Decade Plan Milliarium Montserrat 1025-2025 | ||
| Preparation program for Spanish athletes for the Tokyo 2020 Games | ||
| 50th Edition of the International Festival of Jazz from Barcelona | ||
| Junior Men's Handball World Championship 2019 | ||
| Andalusia 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 V Centennial | ||
| Jacobean Holy Year 2021 | ||
| VIII Centenary of the Cathedral of Burgos 2021 | ||
| Inclusive sport | ||
| Spain, Capital of Young Talent | ||
| Commemoration of the Centennial of the Coronation of Our Lady of 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 UNESCO of the Royal Monastery of Santa María de Guadalupe as a World Heritage Site | ||
| Automobile Barcelona 2019 | ||
| Women's Handball World Championship 2021 | ||
| Barcelona Equestrian Challenge (3 edition) | ||
| Universe Woman II | ||
| Delibes Centennial | ||
| 2020 Base II Sports Support Plan | ||
| Lebaniego Road | ||
| Dubai Expo 2020 | ||
| Twenty-fifth session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25) [...] | ||
| Berlanga Plan | ||
| Spain Country Guest of Honor at the Frankfurt Book Fair in 2021 | ||
| Opera Promotion Plan on Teatro Real Street | ||
| 175th Anniversary of the construction of the Gran Teatre del Liceu | ||
| Spanish Formula 1 Grand Prix | ||
| 2020: Other deductions related to support programs for events of exceptional public interest |
Note to the table:
(1) The deduction for reinvestment of extraordinary profits will also be computed for this limit. (Back)