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2021 Corporation Tax practical guide.

Deductions to incentivise certain activities generated in the tax period

  1. Summary
  2. Common rules on deductions to encourage certain activities
  3. Deduction for research and development and technological innovation activities (arts. 35,1 And 35,2 LIS)
  4. Deduction for investments in Spanish film productions (article 36,1 of the Spanish Corporation Tax Act)
  5. Deduction for investments in live performing arts and music shows (art. 36,3 LIS)
  6. Deduction applicable to taxpayers who participate in the financing of Spanish film productions and live shows (article 39,7 of the Spanish Corporation Tax Act)
  7. Deductions for job creation (Article 37 of the Spanish Corporation Tax Act)
  8. Deduction for creating employment for workers with disabilities (article 38 of the Spanish Corporation Tax Act)
  9. Deduction for investment of profits (Article 37 of the Royal Decree) 4/2004)
  10. Deduction for expenses and investments of forest companies (DA 43 and DA Act 2003/)
  11. Deduction for investments in territories of West Africa and publicity and propaganda expenses (Article of Act 27/19) 1994
  12. Deductions relating to events of exceptional public interest (Article 27,3 first Act 49/2002)