Net share (box 00592)
- Calculation
- Deduction for reinvestment of extraordinary profits (DT 24ª.7 LIS and art. 42 RDLeg. 4/2004)
- Deductions for investments in new tangible fixed assets (DT 24.1 LIS)
- Deductions to encourage certain activities subject to the limit of art. 39.1 of the LIS
- Deductions for foreign film productions (art. 36.2 LIS)
- Deductions for foreign film productions in the Canary Islands (art. 36.2 LIS and DA 14th Ley 19/1994)
- Deduction for investments made by port authorities (art. 38 bis LIS)
- Deduction for donations to non-profit organisations (Law 49/2002)
- Deduction for investments in the Canary Islands
- Specific deductions of the entities subject to foral regulations
- Deductions excluded from the R&D&i limit (art. 39.2 LIS)
- Deduction for reversal of temporary measures (DT 37.1 LIS)
- Deduction for reversal of temporary measures (DT 37.2 LIS)
- Practical example of deductions