Summary table

**I. Deductions to encourage certain activities generated in 2023**
Deduction modalities		Deduction percentages	Joint limit⁽¹⁾
Research and development expenses ⁽²⁾ (art. 35.1 LIS )		25/42/8 per 100 17 per 100 (additional)	25/50 per 100
Technological innovation expenses ⁽²⁾ and ⁽³⁾ (art. 35.2 LIS)		12 per 100
Spanish film productions (art. 36.1 LIS)	Producer of the work	30/25 per 100
Spanish film productions (art. 36.1 LIS)	Co-production	30/25 percent (multiplied by the percentage of participation in film production)
Live performances of performing arts and music (art. 36.3 LIS)		20 per 100
Job creation for workers with disabilities (art. 38 LIS)		9,000/12,000 euros per person/year
Deduction for business contributions to corporate social security systems (art. 38 ter LIS)		10 percent
Investment of profits (art. 37 RDLeg. 4/2004)		10/5 out of 100
Expenses and investments of forestry companies ( DA 5 and 13 Law 43/2003)		10 percent
Investments in West African territory and advertising and publicity expenses (art. 27 bis Law 19/1994)		15 percent

Notes to the table:

⁽¹⁾ The deduction for reinvestment of extraordinary profits will also be computed towards this limit. ^(Back)

⁽²⁾ These deductions will not be subject to the joint limit in the case of the option provided for in article 39.2 of the LIS. ^{(return research)} ^{(return innovation)}

⁽³⁾ For tax periods beginning in 2020 and 2021, the percentage applicable to technological innovation expenses for production processes in the automotive industry value chain was increased to 50 percent for small and medium-sized companies, and to 15 percent for other entities.^(Back)

**II. Deductions relating to support programmes for events of exceptional public interest (art. 27.3 first Law 49/2002)**
Events of exceptional public interest	Deduction percentages	Joint limit⁽¹⁾
4th Edition of the Barcelona World Race	15 percent	25/50 per 100
Plan Decenio Milliarium Montserrat 1025-2025	15 percent	25/50 per 100
Berlanga Plan	15 percent	25/50 per 100
Alicante 2021. Sailing Trip Around the World	15 percent	25/50 per 100
Plan to promote opera on Calle del Teatro Real	15 percent	25/50 per 100
175th Anniversary of the construction of the Gran Teatre del Liceu	15 percent	25/50 per 100
Spanish Formula 1 Grand Prix	15 percent	25/50 per 100
Bicentennial of the independence of the Ibero-American Republics	15 percent	25/50 per 100
150th anniversary of the creation of the Spanish Academy in Rome	15 percent	25/50 per 100
Celebration of the Summit MADBLUE	15 percent	25/50 per 100
30th anniversary of the Reina Sofía School of Music	15 percent	25/50 per 100
Andalucia Valderrama Masters 2022/2024	15 percent	25/50 per 100
Tournament Davis Cup Madrid	15 percent	25/50 per 100
Madrid Horse Week 21/23	15 percent	25/50 per 100
Centenary of Rugby in Spain and of the Unió Esportiva Santboiana	15 percent	25/50 per 100
Solheim Cup 2023	15 percent	25/50 per 100
IX Centenary of the Reconquest of Sigüenza	15 percent	25/50 per 100
Barcelona Mobile World Capital	15 percent	25/50 per 100
Valencia, World Design Capital 2022 / Valencia World Design Capital 2022	15 percent	25/50 per 100
Centenary of the Western Magazine	15 percent	25/50 per 100
50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy	15 percent	25/50 per 100
Fifth Centenary of the death of Elio Antonio de Nebrija	15 percent	25/50 per 100
New Goals II	15 percent	25/50 per 100
Andalusia European Region of Sport 2021	15 percent	25/50 per 100
75th anniversary of the Opera in Oviedo	15 percent	25/50 per 100
Healthy habits for cardiovascular risk control “Learning to take care of ourselves”	15 percent	25/50 per 100
Badminton World Championships Spain	15 percent	25/50 per 100
Centenary of the Battle of Covadonga-Cuadonga	15 percent	25/50 per 100
7th Centenary of the Cathedral of Palencia 2021-2022	15 percent	25/50 per 100
FITUR special: tourism recovery	15 percent	25/50 per 100
Inclusive Sport Program II	15 percent	25/50 per 100
50th Anniversary of the Hospital Sant Joan de Deu	15 percent	25/50 per 100
Bicentennial of the National Police	15 percent	25/50 per 100
Centenary of the Aragonese Football Federation	15 percent	25/50 per 100
2030 Plan to Support Grassroots Sport	15 percent	25/50 per 100
Woman Universe III	15 percent	25/50 per 100
Preparation programme for Spanish athletes for the Paris 2024 Games	15 percent	25/50 per 100
100 years since the death of Joaquín Sorolla	15 percent	25/50 per 100
20th Anniversary of Primavera Sound	15 percent	25/50 per 100
Centenary of the birth of Victoria de los Ángeles	15 percent	25/50 per 100
Commemoration of the 50th anniversary of the death of the Spanish artist Pablo Picasso	15 percent	25/50 per 100
All against cancer	15 percent	25/50 per 100
Santiago Ramón y Cajal Research Year 2022	15 percent	25/50 per 100
Lebaniego Jubilee Year 2023-2024	15 percent	25/50 per 100
World Volunteer 2030/ 35th Anniversary of the Spanish Volunteering Platform	15 percent	25/50 per 100
7th UNWTO World Conference on Wine Tourism 2023	15 percent	25/50 per 100
Caravaca de la Cruz 2024. Jubilee Year	15 percent	25/50 per 100
Bicentennial of the Ateneo de Madrid	15 percent	25/50 per 100
Barcelona Equestrian Challenge (4 Edition)	15 percent	25/50 per 100
200TH ANNIVERSARY OF THE PASSEIG DE GRÁCIA	15 percent	25/50 per 100
Reconstruction of the Historical Indoor Diving Pool of the Barcelona Swimming Club (CNB)	15 percent	25/50 per 100
ALIMENTARIA 2022 and HOSTELCO 2022	15 percent	25/50 per 100
Barcelona Music Lab. The future of music	15 percent	25/50 per 100
South Summit	15 percent	25/50 per 100
Holy Jubilee Year of Saint Isidro the Farmer	15 percent	25/50 per 100
Inauguration of the Royal Collections Gallery	15 percent	25/50 per 100
Hockey Centenary 1923-2023	15 percent	25/50 per 100
60th Anniversary of the Blendio Princess of Asturias Rally in the City of Oviedo	15 percent	25/50 per 100
60th anniversary of the Porta Ferrada Festival	15 percent	25/50 per 100
IN GOOD PLAN Program	15 percent	25/50 per 100
125th anniversary of Athletic Club 1898-2023	15 percent	25/50 per 100
Ryder Cup 2031	15 percent	25/50 per 100
Open Barcelona-Conde de Godó Trophy	15 percent	25/50 per 100
125th anniversary of the Royal Tennis Club of Barcelona	15 percent	25/50 per 100
750th anniversary of Consolat del Mar	15 percent	25/50 per 100
Congress of the International Union of Architects	15 percent	25/50 per 100
Sónar International Festival of Music, Creativity and Technology	15 percent	25/50 per 100
XXXVII Copa América Barcelona	15 percent	25/50 per 100
Sports program “CHALLENGE OF”	15 percent	25/50 per 100
Manifesta Biennial 15 Barcelona	15 percent	25/50 per 100
2024: Other deductions relating to support programmes for events of exceptional public interest	15 percent	25/50 per 100

Note to the table:

⁽¹⁾The deduction for reinvestment of extraordinary profits will also be computed towards this limit. ^(Back)