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Practical Handbook for Companies 2021

Amount of reduction

The deduction is determined by applying on the basis of the deduction a percentage that will vary depending on the type of corporation Tax applied to the entity:

  • 10 per cent in the case of entities that meet the requirements established in article 108 of RDLeg. 4/2004 for small entities and apply the scale of taxation provided for in Article 114 of the said regulation.

  • 5 per cent in the case of entities taxed according to the tax scale provided for in the twelfth additional provision of RDLeg.4/2004 for cases of maintenance or job creation.

The deduction shall be made from the gross tax liability for the tax period in which the investment is made.