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Practical Manual of Companies 2022.

Deduction for providing local public services

In box [00568] “Bonuses for providing services (art. 34 LIS )” on page 14 of form 200, you must enter the amount corresponding to the bonus regulated in article 34 of the LIS and which is applied to the full quota in the following terms:

  • Bonus percentage :

    99 percent.

  • Entities affected by :

    Those who obtain subsidized income.

  • Subsidized income :

    Income derived from the provision of any of the services included in article 25.2 or in letters a), b) and c) of article 36.1 of Law 7/1985, of April 2, on the Bases of Local Regime, of powers of local territorial, municipal and provincial entities, except when they are operated through the mixed company system or entirely private capital.

    This bonus will also apply when the services mentioned in the previous paragraph are provided by entities wholly dependent on the State or the Autonomous Communities.