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Practical Manual for Companies 2023.

Common note on rebates

The amount to be entered in the boxes relating to the bonuses referred to in the previous sections is calculated by applying the bonus percentage applicable in each case to the part of the full quota (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 fee (box [00560]) in relation to box [00566] "Cooperative Society Bonuses (Law 20/1990)".

  • The bonuses applicable to the 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, reduced by the deductions for double taxation, that corresponds to the income with the right to the bonus.

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