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Practical Manual for Companies 2024.
Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
Net share (box 00592)
Deductions to encourage certain activities subject to the limit of art. 39.1 of the LIS
Deductions to encourage certain activities generated in the tax period

Practical Manual for Companies 2024.

Deduction for research and development activities and technological innovation (arts. 35.1 and 35.2 LIS)

A. Research and development activities (article 35.1 of the LIS)
B. Technological innovation activities (article 35.2 of the LIS)
C. Exclusions from the concept of research and development and technological innovation
D. Deadline for applying the deduction
E. Application and interpretation of deduction

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Updated webpage: June 13, 2025