Summary table

**I. Deductions to encourage certain activities generated in 2021**
Deduction modalities		Deduction percentages	Joint limit⁽¹⁾
Research and development expenses ⁽²⁾ (art. 35.1 LIS )		25/42/8 per 100 17 per 100 (additional)	25/50 per 100
Technological innovation expenses ⁽²⁾ (art. 35.2 LIS)		12 per 100
Technological innovation expenses of production processes in the automotive industry value chain ⁽²⁾ (art. 35.2 LIS)		50 per 100 (SMEs) 15 per 100 (Rest) ⁽³⁾
Spanish film productions (art. 36.1 LIS)	Producer of the work	30/25 per 100
Spanish film productions (art. 36.1 LIS)	Co-production	according to percentage of participation in film production
Live performances of performing and musical arts (art. 36.3 LIS)		20 percent
Job creation for workers with disabilities (art. 38 LIS)		9,000/12,000 euros person/year
Investment of profits (art. 37 RDLeg. 4/2004)		10/5 per 100
Expenses and investments of forestry companies ( DA 5 and 13 Law 43/2003)		10 per 100
Investments in West African territory and propaganda and advertising expenses (art. 27 bis Law 19/1994)		15 percent

Notes to the table:

⁽¹⁾ The deduction for reinvestment of extraordinary profits will also be computed for this limit. ^(Back)

⁽²⁾ These deductions will not be subject to the joint limit in the case of the option provided for in article 39.2 of the LIS. ^{(return research)} ^{(return innovation)} ^{(return automotive industry)}

⁽³⁾ With effects for tax periods that begin within the years 2020 and 2021. ^(Back)

**II. Deductions related to support programs for events of exceptional public interest (art. 27.3 first Law 49/2002)**
Events of exceptional public interest	Deduction percentages	Joint limit⁽¹⁾
4th Edition of Barcelona World Race	15 percent	25/50 per 100
V Centenary of the expedition of the first circumnavigation of the world by Ferdinand Magellan and Juan Sebastián Elcano	15 percent	25/50 per 100
Plan Decenio Milliarium Montserrat 1025-2025	15 percent	25/50 per 100
Preparation program for Spanish athletes for the Tokyo 2020 Games	15 percent	25/50 per 100
Andalusia Valderrama Masters	15 percent	25/50 per 100
Badminton World Tour	15 percent	25/50 per 100
New goals	15 percent	25/50 per 100
Logroño 2021, our V Centennial	15 percent	25/50 per 100
Jacobean Holy Year 2021	15 percent	25/50 per 100
VIII Centenary of the Cathedral of Burgos 2021	15 percent	25/50 per 100
Inclusive sport	15 percent	25/50 per 100
Automobile Barcelona 2019	15 percent	25/50 per 100
Women's Handball World Championship 2021	15 percent	25/50 per 100
Barcelona Equestrian Challenge (3 edition)	15 percent	25/50 per 100
Universe Woman II	15 percent	25/50 per 100
Delibes Centennial	15 percent	25/50 per 100
2020 Base II Sports Support Plan	15 percent	25/50 per 100
Lebaniego Road	15 percent	25/50 per 100
Dubai Expo 2020	15 percent	25/50 per 100
Berlanga Plan	15 percent	25/50 per 100
Alicante 2021. Round the World Sailing Departure	15 percent	25/50 per 100
Spain Country Guest of Honor at the Frankfurt Book Fair in 2022	15 percent	25/50 per 100
Opera Promotion Plan on Teatro Real Street	15 percent	25/50 per 100
175th Anniversary of the construction of the Gran Teatre del Liceu	15 percent	25/50 per 100
Spanish Formula 1 Grand Prix	15 percent	25/50 per 100
The time of freedom. Communards V centenary	15 percent	25/50 per 100
Bicentennial of the independence of the Ibero-American Republics	15 percent	25/50 per 100
150th anniversary of the creation of the Spanish Academy in Rome	15 percent	25/50 per 100
125th anniversary of the Madrid Press Association	15 percent	25/50 per 100
Celebration of Summit MADBLUE	15 percent	25/50 per 100
30th anniversary of the Reina Sofía Higher School of Music	15 percent	25/50 per 100
Guadalupe Holy Year 2021	15 percent	25/50 per 100
Tournament Davis Cup Madrid	15 percent	25/50 per 100
Madrid Horse Week 21/23	15 percent	25/50 per 100
Centenary of Rugby in Spain and the Unió Esportiva Santboiana	15 percent	25/50 per 100
Solheim Cup 2023	15 percent	25/50 per 100
IX Centenary of the Reconquest of Sigüenza	15 percent	25/50 per 100
Barcelona Mobile World Capital	15 percent	25/50 per 100
Valencia, World Design Capital 2022 / Valencia World Design Capital 2022	15 percent	25/50 per 100
Fiftieth anniversary of the National University of Distance Education (UNED)	15 percent	25/50 per 100
Centenary of Western Magazine	15 percent	25/50 per 100
50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy	15 percent	25/50 per 100
V Centenary of the death of Elio Antonio de Nebrija	15 percent	25/50 per 100
New Goals II	15 percent	25/50 per 100
250th anniversary of the National Museum of Natural Sciences	15 percent	25/50 per 100
Andalusia European Sports Region 2021	15 percent	25/50 per 100
75th anniversary of the Opera in Oviedo	15 percent	25/50 per 100
Healthy habits to control Cardiovascular risk “Learn to take care of ourselves”	15 percent	25/50 per 100
Badminton World Cups Spain	15 percent	25/50 per 100
Centenary of the Battle of Covadonga-Cuadonga	15 percent	25/50 per 100
VII Centenary of the Cathedral of Palencia 2021-2022	15 percent	25/50 per 100
FITUR special: tourism recovery	15 percent	25/50 per 100
Inclusive Sports Program II	15 percent	25/50 per 100
Valencia 2020-2021, Jubilee Year. Path of the Holy Chalice	15 percent	25/50 per 100
Neurodegenerative diseases. International Year of Research and Innovation. Period 2021-2022	15 percent	25/50 per 100
50th Anniversary of the Hospital Sant Joan de Deu	15 percent	25/50 per 100
2022: Other deductions related to support programs for events of exceptional public interest	15 percent	25/50 per 100

Note to the table:

⁽¹⁾The deduction for reinvestment of extraordinary profits will also be computed for this limit. ^(Back)