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Form 200. Corporate Income Tax Declaration 2019

7.1.3 Bonuses for provision of services (Article 34 LIS)

This key must contain the amount corresponding to the bonus applied to the fee regulated by article 34 of the LIS in the following terms:

  • Bonus percentage : 99 percent.

  • Entities affected by : Those who obtain subsidized income.

  • Bonified income : Income derived from the provision of services included in section 2 of article 25 and in section 1, letters a), b) and c), of article 36, of Law 7/1985, of April 2, on the Bases of the Local Regime, of competences of territorial, municipal and provincial local entities, except when they are operated by the mixed company system or by entirely private capital.

This bonus will also apply when the services referred to are provided by entities that are wholly dependent on the State or the Autonomous Communities.