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Practical Manual of Companies 2022.

Deduction base

It will be the result of applying a coefficient determined by:

  • In the numerator : the profits obtained in the year, not including the accounting of Corporate Tax, reduced by the income or income that is subject to exemption, reduction, bonus, deduction of article 15.9 of RDLeg. 4/2004 or deduction for double taxation, exclusively in the exempt, reduced, subsidized or deducted part in the tax base, or that has generated the right to deduction in the full quota.

  • In the denominator : the profits obtained in the year, without including the accounting for Corporate Tax.

The resulting coefficient will be taken to two decimal places, rounded by default.