Deductions for the 2021 fiscal year
The investment modalities regulated by the Corporate Tax Law (general regime) and those intended for support programs for events of public interest (special regimes) will be included.
- Common standards
- For research and development activities and technological innovation
- For investments in film productions, audiovisual series and live performances of performing arts and music
- For job creation for workers with disabilities
- For investment of profits
- For investments in West African territories
- For advertising and publicity expenses
- Special System "Tokyo 2020 sportsmen and women preparation programme”
- “4th Barcelona World Race” special system
- Special regime "5th Centenary of the first round-the-world expedition of Ferdinand Magellan and Juan Sebastian Elcano"
- Special regime" Milliarium Montserrat Decade Plan 1025-2025
- Special regime "2021 Women's World Handball Championship"
- Special regime "Andalucia Valderrama Masters"
- Special Regime "Badminton World Tour"
- Special regime "New Goals"
- Special regime "Barcelona Equestrian Challenge (3rd Edition)"
- Special regime "Women's Universe II"
- Special regime "Logroño 2021 our 5th Centenary"
- Special regime "Centenario Delibes"
- Special regime "Jacobean Holy Year 2021"
- Special regime "VIII Centenary of the Burgos Cathedral 2021"
- Special regime "Inclusive Sport"
- Special regime "2020 Plan to Support Grassroots Sport II"
- Special regime "Camino Lebaniego"
- Special regime "Expo Dubai 2020"
- Special regime "Automobile Barcelona 2019"
- Special regime "Berlanga Plan"
- Special regime "Alicante 2021. "Round the World Sailing Trip"
- Special System “Spain Honorary Guest Country at Frankfurt Book Fair in 2021”
- Special regime “Plan to promote opera on Calle del Teatro Real”
- Special regime “175th Anniversary of the construction of the Gran Teatre del Liceu"
- Special system "Spanish Formula 1 Grand Prix".
- Special regime "Bicentennials of the independence of the Latin American Republics"
- Special regime Special regime "150th Anniversary of the creation of the Spanish Academy in Rome"
- Special regime "125th anniversary of the Madrid Press Association"
- Special regime Celebration of the "MADBLUE" Summit
- Special regime "30th Anniversary of the Reina Sofía School of Music"
- Special regime "Holy Year of Guadalupe 2021"
- Special regime "Davis Cup Tournament Madrid"
- Special regime "MADRID HORSE WEEK 21/23"
- Special regime "Centenary of Rugby in Spain and the Santboiana Sports Union"
- Special regime "Solheim Cup 2023"
- Special regime "IX Centenary of the Reconquest of Sigüenza"
- Special regime "Barcelona Mobile World Capital"
- Special regime "Valencia, World Design Capital 2022 / Valencia World Design Capital 2022
- Special regime "Fiftieth anniversary of the National University of Distance Education (UNED)"
- Special regime "Centenary of Revista de Occidente"
- Special regime "50th anniversary of the death of Clara Campoamor. 90 years since the beginning of a full democracy"
- Special regime Special regime "5th Centenary of the death of Elio Antonio de Nebrija"
- Special regime "New Goals II"
- Special regime "250th anniversary of the National Museum of Natural Sciences (CSIC-MNCN)"
- Special regime "Andalusia European Region of Sport 2021"
- Special regime "75th anniversary of the Opera in Oviedo"
- Special regimen Healthy Habits for the control of Cardiovascular risk "Learning to take care of ourselves"
- Special regime "World Badminton Championships Spain"
- Special regime "Centennial of the Battle of Covadonga-Cuadonga"
- Special regime "VII Centenary of the Cathedral of Palencia 2021-2022"
- Special regime "FITUR special: "tourism recovery"
- Special regime "Inclusive Sports Program"
- Special regime "Valencia 2020-2021, Jubilee Year. "Way of the Holy Chalice"
- Special Regime "Neurodegenerative Diseases. International Year of Research and Innovation. Period 2021-2022"
- Special regime "50th anniversary of the Sant Joan de Deu Hospital"
- Special regime "The time of freedom. Comuneros V Centenary"