Skip to main content

Spanish Government logo Organisation logo

Menu options will be loaded when available

Home
Help
Manuals, videos and brochures
Practical manuals
2021 Corporation Tax practical guide.
Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
Positive net amount (box 00592)
Deductions to incentivise certain activities subject to the limit of article 39,1 of the Spanish Corporation Tax Act
Deductions to incentivise certain activities generated in the tax period

2021 Corporation Tax practical guide.

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

Generate PDF

The PDF generation may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: 22/May/2023