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Practical Handbook for Companies 2021

Summary table

I. Deductions to incentivise certain activities generated in 2021
Modalities of deductionDeduction ratesJoint limit(1)
Expenditure on research and development (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

Expenditure on technological innovation of production processes in the value chain of the automotive industry (2) (art. 35.2 LIS)

50 per 100 (SMEs)
15 per 100 (Rest) (3)

Spanish film productions
(art. 36.1 LIS)
Producer of the play 30/25 per 100
Co-production by percentage share of film production
Live performances of performing arts and musicals
(art. 36.3 LIS)
20 per 100
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
Expenditure and investments of forestry companies
(DA 5th and 13th Law 43/2003 )
10 per 100
Investments in West African territory and propaganda and publicity expenses (art. 27 bis Law 19/1994) 15 per 100

Notes to the table

(1) For this limit, the deduction for reinvestment of extraordinary profits shall also be taken into account.(Go back)

(2) These deductions are not subject to the joint limit in the case of the option provided for in Article 39.2 of the LIS.(back to research) (back to innovation) (back to automotive industry)

(3) Effective for tax periods beginning in 2020 and 2021.(Go back)

II. Deductions relating to programmes in support of events of exceptional public interest (art. 27.3 primero Ley 49/2002)
Events of exceptional public interestDeduction ratesJoint limit(1)
4th Edition of the Barcelona World Race 15 per 100 25/50 per 100
V Centenary of the first round-the-world expedition of Ferdinand Magellan and Juan Sebastian Elcano 15 per 100 25/50 per 100
Decade Plan Milliarium Montserrat 1025-2025 15 per 100 25/50 per 100
Preparation programme for Spanish athletes for the Tokyo 2020 Games 15 per 100 25/50 per 100
Andalusia Valderrama Masters 15 per 100 25/50 per 100
Badminton World Tour 15 per 100 25/50 per 100
New Goals 15 per 100 25/50 per 100
Logroño 2021, our V Centenary 15 per 100 25/50 per 100
Jacobean Holy Year 2021 15 per 100 25/50 per 100
VIII Centenary of the Cathedral of Burgos 2021 15 per 100 25/50 per 100
Inclusive sport 15 per 100 25/50 per 100
Automobile Barcelona 2019 15 per 100 25/50 per 100
Women's Handball World Championship 2021 15 per 100 25/50 per 100
Barcelona Equestrian Challenge (3rd edition) 15 per 100 25/50 per 100
Women's Universe II 15 per 100 25/50 per 100
Delibes Centenary 15 per 100 25/50 per 100
2020 Plan to Support Grassroots Sport II 15 per 100 25/50 per 100
The Lebaniego Way 15 per 100 25/50 per 100
Expo Dubai 2020 15 per 100 25/50 per 100
Berlanga Plan 15 per 100 25/50 per 100
Alicante 2021.Round the World Sailing Departure 15 per 100 25/50 per 100
Spain Guest of Honour at Frankfurt Book Fair 2022 15 per 100 25/50 per 100
Plan for the Promotion of Opera in the Street of the Royal Theatre 15 per 100 25/50 per 100
175th Anniversary of the construction of the Gran Teatre del Liceu 15 per 100 25/50 per 100
Formula 1 Spanish Grand Prix 15 per 100 25/50 per 100
The time of freedom.Communards V centenary 15 per 100 25/50 per 100
Bicentenary of the Independence of the Ibero-American Republics 15 per 100 25/50 per 100
150th anniversary of the establishment of the Spanish Academy in Rome 15 per 100 25/50 per 100
125th anniversary of the Madrid Press Association 15 per 100 25/50 per 100
Celebration of the Summit MADBLUE 15 per 100 25/50 per 100
30th anniversary of the Queen Sofia School of Music 15 per 100 25/50 per 100
Guadalupense Holy Year 2021 15 per 100 25/50 per 100
Tournament Davis Cup Madrid 15 per 100 25/50 per 100
Madrid Horse Week 21/23 15 per 100 25/50 per 100
Centenary of Rugby in Spain and of the Unió Esportiva Santboiana 15 per 100 25/50 per 100
Solheim Cup 2023 15 per 100 25/50 per 100
IX Centenary of the Reconquest of Sigüenza 15 per 100 25/50 per 100
Barcelona Mobile World Capital 15 per 100 25/50 per 100
Valencia, World Design Capital 2022 / Valencia World Design Capital 2022 15 per 100 25/50 per 100
Fiftieth Anniversary of the National University of Distance Education (UNED) 15 per 100 25/50 per 100
Centenary of Revista de Occidente 15 per 100 25/50 per 100
50th anniversary of the death of Clara Campoamor.90 years since the start of full democracy 15 per 100 25/50 per 100
V Centenary of the death of Elio Antonio de Nebrija 15 per 100 25/50 per 100
New Goals II 15 per 100 25/50 per 100
250th anniversary of the National Museum of Natural Sciences 15 per 100 25/50 per 100
Andalusia European Region of Sport 2021 15 per 100 25/50 per 100
75th Anniversary of the Opera in Oviedo 15 per 100 25/50 per 100
Healthy habits to control cardiovascular risk "Learning to take care of ourselves". 15 per 100 25/50 per 100
Badminton World Championships Spain 15 per 100 25/50 per 100
Centenary of the Battle of Covadonga-Cuadonga 15 per 100 25/50 per 100
VII Centenary of the Cathedral of Palencia 2021-2022 15 per 100 25/50 per 100
FITUR special:tourism recovery 15 per 100 25/50 per 100
Inclusive Sport Programme II 15 per 100 25/50 per 100
Valencia 2020-2021, Jubilee Year.The Way of the Holy Chalice 15 per 100 25/50 per 100
Neurodegenerative diseases.International Year of Research and Innovation.Period 2021-2022 15 per 100 25/50 per 100
50th Anniversary of the Hospital Sant Joan de Deu 15 per 100 25/50 per 100
2022:Other deductions relating to programmes in support of events of exceptional public interest 15 per 100 25/50 per 100

Note to the table:

(1) For this limit, the deduction for reinvestment of extraordinary profits shall also be taken into account.(Go back)