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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
Deduction for research and development and technological innovation activities (arts. 35,1 And 35,2 LIS)

2021 Corporation Tax practical guide.

Technological innovation activities (article 35.2 of the LIS)

Concept of technological innovation
Deduction base
Deduction percentages

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Updated webpage: 22/May/2023