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Practical Manual of Companies 2022.

Deductions to encourage certain activities (pages 17, 18 and 18 bis of model 200)

Entities with tax domicile in the Canary Islands that have the right to apply the deductions for investments in West African territories and propaganda and advertising expenses of article 27 bis of Law 19/1994, and for job creation of article 37 of the LIS , they must enter their amounts in breakdown table «Deductions to encourage certain activities (Cap. IV Title VI, DT 24.3 LIS and art. 27.3 first Law 49/2002)", in the way detailed for the general regime in section " Deductions to encourage certain activities " of Chapter 6 of this Practical Manual.