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