It shall be the result of applying to the amount of the profit for the year, excluding the accounting for corporation tax, which is the subject of the investment, a coefficient determined by:
In the numerator:the profits obtained in the financial year, not including the accounting of corporate income tax, less any income or revenue subject to exemption, reduction, rebate or deduction under article 15.9 of RDLeg. 4/2004 or deduction for double taxation, exclusively in the part that is exempt, reduced, discounted or deducted from the tax base, or that has given rise to the right to deduct the full tax liability.
In the denominator:the profits obtained in the fiscal year, not including Corporation Tax.
The resulting coefficient will be rounded to two decimal points by default.