Deductions to encourage certain activities (pages 17, 18 and 18 bis of model 200)

Entities with tax domicile in the Canary Islands that are entitled to apply the deductions for investments in West African territories and advertising and publicity expenses of article 27 bis of Law 19/1994, and for job creation of article 37 of the LIS , must record their amounts in the breakdown table "Deductions to encourage certain activities (Cap. IV Title. VI, DT 24.3 LIS and art. 27.3 first Law 49/2002)», in the manner detailed for the general regime in section « Deductions to encourage certain activities » of Chapter 6 of this Practical Manual.