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

Practical Manual of Companies 2021.

Research and development activities (article 35.1 of the LIS)

Research and development concept
Deduction base
Deduction percentages

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Updated webpage: May 22, 2023