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Practical Manual of Companies 2022.

Common note on rebates

The amount that must be entered in the boxes relating to the bonuses referred to in the previous sections is calculated by applying the bonus percentage that applies in each case to the part of the full fee (box [00562]). :

  • In the case of cooperative societies , this amount will be calculated by applying the bonus percentage that applies in each case to the part of the previous full quota (box [00560]) in relation to the box [00566] «Bonuses for Cooperative Societies (Law 20/1990)».

  • The bonuses applicable to shipping companies in the Canary Islands in the terms established in article 76 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands (box [00581]), will be calculated by applying the bonus percentage corresponding to the part of the full quota, minus the deductions for double taxation, that corresponds to the income entitled to a bonus.

  • Likewise, as established in article 9 of Law 11/2009, of October 26, which regulates Listed Investment Companies in the Real Estate Market, entities that opt for the special regime of SOCIMI , and which are therefore taxed at a tax rate of 0 percent, the deductions and bonuses regime will not be applied to them established in Chapters II, III and IV of Title VI of the LIS .