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Practical Manual of Companies 2021.

Common note on rebates

The amount that must be entered in the boxes relating to the bonuses referred to in the previous sections is calculated by applying the bonus percentage that applies in each case to the part of the full fee (box [00562]). :

  • In the case of cooperative societies , this amount will be calculated by applying the bonus percentage that applies in each case to the part of the previous full quota (box [00560]) in relation to the box [00566] «Bonuses for Cooperative Societies (Law 20/1990)».

  • The bonuses applicable to shipping companies in the Canary Islands in the terms established in article 76 of Law 19/1994, of July 6, modification of the Economic and Fiscal Regime of the Canary Islands (box [00581]), will be calculated by applying the bonus percentage corresponding to the part of the full tax, reduced by deductions for double taxation, that corresponds to the income entitled to a bonus.

  • Likewise, as established in article 9 of Law 11/2009 , of October 26, which regulates Listed Investment Companies in the Real Estate Market, entities that choose to the special regime of the SOCIMI , and which are therefore taxed at a tax rate of 0 percent, will not apply to them the regime of deductions and bonuses established in Chapters II, III and IV of Title VI of the LIS .