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Practical Manual for Companies 2023.

Deductions to encourage certain activities generated in the tax period

  1. Summary table
  2. Common rules on deductions to encourage certain activities
  3. Deduction for research and development activities and technological innovation (arts. 35.1 and 35.2 LIS)
  4. Deduction for investments in Spanish film productions (art. 36.1 LIS)
  5. Deduction for investments in live performances of performing arts and music (art. 36.3 LIS)
  6. Deduction applicable to the taxpayer who participates in the financing of Spanish film productions and live shows (art. 39.7 LIS)
  7. Deductions for job creation (art. 37 LIS)
  8. Deduction for job creation for workers with disabilities (art. 38 LIS)
  9. Deduction for business contributions to corporate social security systems (art. 38 ter LIS)
  10. Deduction for investment of profits (art. 37 RDLeg. 4/2004)
  11. Deduction for expenses and investments of forestry companies (DA 5th and DA 13th Law 43/2003)
  12. Deduction for investments in West African territories and advertising and publicity expenses (art. 27 bis Law 19/1994)
  13. Deductions relating to events of exceptional public interest (art. 27.3 first Law 49/2002)