Deductions to incentivise certain activities generated in the tax period
- Summary table
- 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 (art. 36.1 LIS)
- Deduction for investments in live performances of performing arts and music (art. 36.3 LIS)
- Deduction applicable to taxpayers participating in the financing of Spanish film productions and live shows (art. 39.7 LIS)
- Deductions for job creation (art. 37 LIS)
- Deduction for job creation for disabled workers (art. 38 LIS)
- Deduction for investment of profits (art. 37 RDLeg.4/2004)
- Deduction for expenses and investments of forestry companies (DA 5ª and DA 13ª Law 43/2003).
- Deduction for investments in West African territories and propaganda and publicity expenses (art. 27 bis Law 19/1994)
- Deductions relating to events of exceptional public interest (art. 27.3 primero Ley 49/2002)