Block IV. Settlement

Under the rubric ofSettlementInformation on Corporate Income Tax returns is presented from the taxable base up to the net amount to be paid or returned to the State. The total has been increased by the amount of R&D&I deductions due to insufficient quota and by the amount of deductions for foreign and Canary Islands film productions. Of particular interest are the full tax rate and the positive net tax rate, deductions for double taxation, bonuses and other deductions, with special importance given to the deductions with limits in Chapter IV, Title VI of the LIS (block that is the subject of special detail in block II of Main Variables), deductions in art. 42 LIS and art. 36 ter of Law 43/95 and deductions for investment in the Canary Islands.

The information is available broken down by Autonomous Community, by sector and by type of entity (total, credit institutions, insurance companies, non-financial companies); For the first two groups, a distinction is also made between entities that do not belong to the group and entities that are part of the consolidated tax group.