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Practical Handbook for Companies 2021

Deduction for providing local public services

In the box [00568] "Allowances for the provision of services (art. 34 LIS)" on page 14 of form 200, the amount corresponding to the allowance regulated in article 34 of the LIS and which is applied to the gross tax liability must be entered in the following terms:

  • Bonus percentage:

    99 per cent.

  • organizations that it affects:

    Those who obtain incomes eligible for the allowance.

  • Subsidised income:

    Income derived from the provision of any of the services included in Article 25.2 or in letters a), b) and c) of Article 36.1 of Law 7/1985, of 2 April 1985, on the Bases of Local Government, which are the responsibility of territorial, municipal and provincial local authorities, except when they are operated by the system of mixed or wholly privately owned companies.

    This rebate shall also apply when the services mentioned in the previous paragraph are provided by entities wholly dependent on the State or the Autonomous Communities.