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Practical Manual of Companies 2021.
Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
Positive net amount (box 00592)
Deductions to encourage certain activities subject to the limit of art. 39.1 of the LIS
Deductions to encourage certain activities generated in the tax period

Practical Manual of Companies 2021.

Deduction for research and development and technological innovation activities (arts. 35.1 and 35.2 LIS)

Research and development activities (article 35.1 of the LIS)
Technological innovation activities (article 35.2 of the LIS)
Exclusions from the concept of research and development and technological innovation
Deadline to apply for the deduction
Application and interpretation of the deduction

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Updated webpage: May 22, 2023