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Practical Handbook for 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 Handbook for Companies 2021.

Deduction for job creation for workers with disabilities (art. 38 LIS)

Amount and requirements
Calculation: practical example

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Updated webpage: 22/May/2023