Skip to main content
Practical Manual for Companies 2021.

Positive net amount (box 00592)

  1. Calculation
  2. Deduction for reinvestment of extraordinary profits (DT 24ª.7 LIS and art. 42 RDLeg. 4/2004)
  3. Deductions for investments in new tangible fixed assets (DT 24.1 LIS)
  4. Deductions to encourage certain activities subject to the limit of art. 39.1 of the LIS
  5. Deductions for foreign film productions (art. 36.2 LIS)
  6. Deductions for foreign film productions in the Canary Islands (art. 36.2 LIS and DA 14th Ley 19/1994)
  7. Deduction for investments made by port authorities (art. 38 bis LIS)
  8. Deduction for donations to non-profit organisations (Law 49/2002)
  9. Deduction for investments in the Canary Islands
  10. Specific deductions of the entities subject to foral regulations
  11. Deductions excluded from the R&D&i limit (art. 39.2 LIS)
  12. Deduction for reversal of temporary measures (DT 37.1 LIS)
  13. Deduction for reversal of temporary measures (DT 37.2 LIS)
  14. Practical example of deductions