Summary table
| 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 | |
| Co-production | 30/25 percent (multiplied by the percentage of participation in film production) | ||
| Live performances of performing and musical arts (art. 36.3 LIS) |
20 percent | ||
| Job creation for workers with disabilities (art. 38 LIS) | 9,000/12,000 euros 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 per 100 | ||
| Expenses and investments of forestry companies ( DA 5 and 13 Law 43/2003) |
10 percent | ||
| Investments in West African territory and propaganda and advertising 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 for 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 the tax periods beginning during the years 2020 and 2021, the percentage applicable to technological innovation expenses of production processes in the automotive industry value chain was increased to 50 percent for small and medium-sized companies, and up to 15 percent for the rest of the entities.(Back)
| Events of exceptional public interest | Deduction percentages | Joint limit(1) |
|---|---|---|
| 4th Edition of 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. Round the World Sailing Departure | 15 percent | 25/50 per 100 |
| Opera Promotion Plan on Teatro Real Street | 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 Summit MADBLUE | 15 percent | 25/50 per 100 |
| 30th anniversary of the Reina Sofía Higher School of Music | 15 percent | 25/50 per 100 |
| Andalusia 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 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 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 |
| V 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 Sports Region 2021 | 15 percent | 25/50 per 100 |
| 75th anniversary of the Opera in Oviedo | 15 percent | 25/50 per 100 |
| Healthy habits to control Cardiovascular risk “Learn to take care of ourselves” | 15 percent | 25/50 per 100 |
| Badminton World Cups Spain | 15 percent | 25/50 per 100 |
| Centenary of the Battle of Covadonga-Cuadonga | 15 percent | 25/50 per 100 |
| VII 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 Sports 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 |
| Aragonese Football Federation Centenary | 15 percent | 25/50 per 100 |
| 2030 Plan to Support Grassroots Sports | 15 percent | 25/50 per 100 |
| Universe Woman III | 15 percent | 25/50 per 100 |
| Preparation program 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 |
| Voluntary World 2030/ 35th Anniversary Volunteer Platform of Spain | 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 |
| Jubilee Holy Year San Isidro Labrador | 15 percent | 25/50 per 100 |
| Inauguration of the Royal Collections Gallery | 15 percent | 25/50 per 100 |
| Hockey Centennial 1923-2023 | 15 percent | 25/50 per 100 |
| 60th Anniversary Blendio Rally Princess of Asturias City of Oviedo | 15 percent | 25/50 per 100 |
| 60th anniversary of the Porta Ferrada Festival | 15 percent | 25/50 per 100 |
| Program IN PLAN WELL | 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 Real Barcelona Tennis Club | 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 |
| “RETO DE” sports program | 15 percent | 25/50 per 100 |
| Manifesta Biennial 15 Barcelona | 15 percent | 25/50 per 100 |
| 2024: Other deductions related to support programs 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 for this limit. (Back)