Deduction percentages

12 percent of the positive income obtained in the onerous transfer of the assets and integrated into the tax base subject to the general tax rate or the scale provided for in article 114 of RDLeg. 4/2004.

The deduction will be 7 percent , 2 percent or 17 percent when the tax base is taxed at rates of 25 percent, 20 percent or 35 percent, respectively.

However, in the case of installment transactions or with a deferred price , the deduction percentages of 12 and 17 percent established in section 1 of article 42 of the RDLeg. 4/2004 will be, respectively, 10 and 15 percent, regardless of the tax period in which the deduction is practiced for income integrated into the tax base of the tax periods beginning within 2015.

Percentage applicable to the deduction for reinvestment of extraordinary profits . Entities that pay taxes in accordance with the scale provided for in Additional Provision twelfth of the RDLeg. 4/2004 , by meeting the requirements demanded therein, they may apply the percentage of 12 percent in the deduction for reinvestment of extraordinary profits.