Deductions and tax benefits for Corporation Tax purposes

Information

• Deductions to encourage certain activities

  Please find information on the deductions you may be entitled to if you carry out certain activities

• Other deductions and allowances

  Here, you can find out if you are eligible for any deductions.

• Tax benefits in the Canary Islands

  If you are resident in the Canary Islands, you should read this

• Tax incentives for small enterprises

  If you are a small enterprise, these are the incentives you can benefit from

• Special tax regime for Balearic Islands

  If you are a resident of the Balearic Islands, you should read this