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Practical Manual of Companies 2022.

Deduction percentages

  • In general , 25 percent of the expenses incurred in the tax period for this concept will be applied.

    In the event that the expenses incurred in carrying out research and development activities in the tax period are greater than the average of those incurred in the previous two years, 25 percent will be applied up to said average, and 42 percent on the excess with respect to this.

    Additionally , a deduction of 17 percent of the amount of the entity's personnel expenses corresponding to qualified researchers assigned exclusively may be made to research and development activities.

  • deduction of 8 percent on investments in tangible and intangible fixed assets, excluding buildings and land, provided they are affected exclusively to research and development activities.

    Likewise, it is required that the elements in which the investment is materialized must remain in the taxpayer's assets, except for justified losses, until they fulfill their specific purpose in research and development activities, except that its useful life according to the amortization method, admitted in letter a) of article 12.1 of the LIS , which applies, was shorter.