Summary table

**I. Deductions to incentivize certain activities generated in 2025**
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⁾
Plan to promote opera on Calle del Teatro Real	15 percent	25/50 per 100
Bicentennial of the National Police	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
Caravaca de la Cruz 2024. Jubilee Year	15 percent	25/50 per 100
Inauguration of the Royal Collections Gallery	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
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
Barcelona Music Lab. The Future of Music	15 percent	25/50 per 100
Primavera Sound, created in Barcelona	15 percent	25/50 per 100
Tàpies Year. One hundred years since the birth of the artist Antoni Tàpies (1923 – 2012)	15 percent	25/50 per 100
Eduardo Chillida 100 years	15 percent	25/50 per 100
Eighth Centenary of the Gothic Cathedral of Toledo, Primate of Spain	15 percent	25/50 per 100
Holy Year of St. James 2027	15 percent	25/50 per 100
Centenary of the Generation of '27	15 percent	25/50 per 100
Classical music for everyone	15 percent	25/50 per 100
150th anniversary of the birth of Pau Casals	15 percent	25/50 per 100
Twenty-fifth anniversary of the Petit Liceu	15 percent	25/50 per 100
Joan Miró Foundation 50th anniversary	15 percent	25/50 per 100
Gaudí Centenary 2026	15 percent	25/50 per 100
Fiftieth anniversary of the Teatre Lliure	15 percent	25/50 per 100
Twentieth anniversary of the Bilbao BBK Live Festival	15 percent	25/50 per 100
75th edition of the Granada Music and Dance Festival	15 percent	25/50 per 100
One hundred and fiftieth anniversary of the birth of Manuel de Falla	15 percent	25/50 per 100
Dansàneu, Festival of Cultures of the Pyrenees	15 percent	25/50 per 100
San Diego Comic-Con Malaga	15 percent	25/50 per 100
Preparation program for Spanish athletes for the Los Angeles 2028 Games	15 percent	25/50 per 100
Universe Woman Program IV	15 percent	25/50 per 100
Spanish Motorcycle Grand Prix	15 percent	25/50 per 100
Inclusive Sport III	15 percent	25/50 per 100
2030 Plan for Supporting Grassroots Sport II	15 percent	25/50 per 100
Ironman Calella-Barcelona	15 percent	25/50 per 100
Barcelona Mobile World Capital	15 percent	25/50 per 100
Barcelona 2026 World Capital of Architecture	15 percent	25/50 per 100
Canary Islands Rally	15 percent	25/50 per 100
2025: 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)