9.8.1. General application conditions and requirements
In general, taxpayers who carry out economic activities are entitled to the incentives and incentives for business investment established in the Corporation Tax regulations, with equal limits and deduction percentages, with two exceptions:
Deduction for research and development and technological innovation activities (Art. 39.2 of the Corporation Tax Law). Possibility of application without being subject to the overall limit of the full amount.
That which allows applying, in the event of insufficient amount, the advance payment of deduction for investment in foreign production of feature films or audiovisual works. (Art. 39.3 Corporation Tax Law)
These incentives will only apply to taxpayers under the objective estimation regime when expressly established.
However, the amounts pending deduction from investments made in previous years in which the return had been determined in the direct estimation regime, may be deducted in this declaration and until the end of the legal period granted for this, although the taxpayers holders are subject to the objective estimation regime in this exercise.
Investments made by entities under a regime of attribution of income (civil companies that are not subject to Corporate Tax, existing inheritances, communities of property, etc.) that determine their net returns in direct estimation, may be subject to deduction for each of the partners, heirs or community members in proportion to their participation in the benefit of the entity (art. 8 Law).