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Practical Handbook for Companies 2021

Deductions to incentivise certain activities (pages 17 and 18 of Form 200)

Entities with tax domicile in the Canary Islands that are entitled to apply the deductions for investments in West African territories and propaganda and advertising expenses of article 27 bis of Law 19/1994, and for job creation of article 37 of the LIS, should enter their amounts in the table "Deductions to encourage certain activities (Ch. IV Tit.VI, DT 24ª.3 LIS and art. 27.3 primero Ley 49/2002)", as detailed for the general regime in the section "Deductions to encourage certain activities" in Chapter 6 of this Practical Manual.