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Practical Manual for Companies 2023.

Amount of deduction

The deduction is determined by applying a percentage to the deduction base that will vary depending on the corporate tax rate applied to the entity:

  • 10 percent in the case of entities that meet the requirements established in article 108 of RDLeg. 4/2004 for small entities and apply the tax scale provided for in article 114 of said regulation.

  • 5 percent in the case of entities that pay taxes according to the tax scale provided for in the Twelfth Additional Provision of the Royal Decree-Law. 4/2004 for cases of maintenance or creation of employment.

The deduction will be applied to the entire amount corresponding to the tax period in which the investment is made.