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Practical Manual for Companies 2022.

Deduction percentages

The applicable deduction percentage will be 12 percent of the expenses incurred in the tax period for this concept.

Keep in mind:

For tax periods starting within the years and , provided that the requirements established in article 7 of Royal Decree-Law 23/2020, of June 23, are met, the deduction percentage related to expenses incurred in carrying out technological innovation activities whose result was a technological advance in obtaining new production processes in the value chain of the automotive industry or substantial improvements to existing ones was increased:

  • At 50 percent for those taxpayers considered small and medium-sized enterprises in accordance with the provisions of Annex I to Regulation (EU) No. 651/2014 of the Commission of 17 June 2021, declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

  • At 15 percent for the remaining entities that did not have such consideration.

Consequently, for tax periods starting in 2022, the percentage to be applied to these expenses incurred in the automotive industry will be the one established in general, that is, 12 percent.