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Practical Handbook for Companies 2021

Rebates on the full amount of the tax liability

In section "Allowances and deductions for double taxation" on page 14 of form 200, the following list of allowances to be applied in the tax period on the gross tax liability is included (box [00562]):

  1. Deduction for income obtained in Ceuta and Melilla
  2. Deduction for providing local public services
  3. Rebates for income derived from the sale of tangible assets produced in the Canary Islands
  4. Rebates applicable to Cooperative Societies
  5. Rebates applicable to housing rental companies
  6. Other rebates
  7. Common note on rebates