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 costs 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 arts and music (art. 36.3 LIS)		20 per 100
Job creation for workers with disabilities (art. 38 LIS)		9,000/12,000 euros per person/year
Investment of profits (art. 37 RDLeg. 4/2004)		10/5 out of 100
Expenses and investments of forestry companies ( DA 5 and 13 Law 43/2003)		10 percent
Investments in West African territory and advertising and publicity 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 towards 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)} ^{(back to automotive industry)}

⁽³⁾ Effective for tax periods beginning in 2020 and 2021. ^(Back)

**II. Deductions relating to support programmes 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 the Barcelona World Race	15 percent	25/50 per 100
500th anniversary of the first circumnavigation of the globe by Ferdinand Magellan and Juan Sebastian Elcano	15 percent	25/50 per 100
Plan Decenio Milliarium Montserrat 1025-2025	15 percent	25/50 per 100
Preparation programme for Spanish athletes for the Tokyo 2020 Games	15 percent	25/50 per 100
Andalucia 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 5th Centenary	15 percent	25/50 per 100
Jacobean Holy Year 2021	15 percent	25/50 per 100
8th Centenary of Burgos Cathedral 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 World Handball Championship 2021	15 percent	25/50 per 100
Barcelona Equestrian Challenge (3rd edition)	15 percent	25/50 per 100
Woman Universe II	15 percent	25/50 per 100
Delibes Centenary	15 percent	25/50 per 100
2020 Grassroots Sports Support Plan II	15 percent	25/50 per 100
Lebaniego Way	15 percent	25/50 per 100
Expo Dubai 2020	15 percent	25/50 per 100
Berlanga Plan	15 percent	25/50 per 100
Alicante 2021. Sailing Trip Around the World	15 percent	25/50 per 100
Spain Guest Country of Honour at the Frankfurt Book Fair in 2022	15 percent	25/50 per 100
Plan to promote opera on Calle del Teatro Real	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. Comuneros 5th 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 the Summit MADBLUE	15 percent	25/50 per 100
30th anniversary of the Reina Sofía 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 of 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 the 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
Fifth 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 Region of Sport 2021	15 percent	25/50 per 100
75th anniversary of the Opera in Oviedo	15 percent	25/50 per 100
Healthy habits for cardiovascular risk control “Learning to take care of ourselves”	15 percent	25/50 per 100
Badminton World Championships Spain	15 percent	25/50 per 100
Centenary of the Battle of Covadonga-Cuadonga	15 percent	25/50 per 100
7th 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 Sport Program II	15 percent	25/50 per 100
Valencia 2020-2021, Jubilee Year. Way 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 relating to support programmes 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 towards this limit. ^(Back)