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Deductions to encourage certain activities

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

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Deduction for investments made by port authorities

The Sixth Final Provision of Royal Decree-Law 26/2020, of July 7, with effect for tax periods beginning on or after January 1, 2020, that have not ended on July 9, 2020 (date of entry into force of this Royal Decree-Law), introduces in article 38 bis of the LIS a new deduction in the full quota for which the Port Authorities may deduct from it:

  • Investments and expenses related to certain infrastructures, services, actions, access, safety and security plans and facilities.
  • Investments and expenses made for the construction, replacement or improvement of seaport infrastructure, for the construction, replacement or improvement of access infrastructure thereto or for dredging activities in the terms established in Chapter I and in articles 56 ter and 56 quater of Commission Regulation ( EU ) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market.
  • Investments that exceed the thresholds established in letters e) and f) of article 4.1 of Regulation ( EU ) No. 651/2014 may be deducted to the extent that the European Commission has declared their compatibility with the internal market in accordance and the conditions established by the Commission in the corresponding Decision are met.