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Practical Manual 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 Manual for Companies 2021.

Deduction for investments in Spanish film productions (art. 36.1 LIS)

Scope of application and requirements
Base, percentages and maximum amount of the deduction
Limits
Tax period in which the deduction is applied

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Updated webpage: 22/May/2023