8.7 Deductions for investments in the Canary Islands
See section 8.4.1 Deductions with percentage limit on quota: common notes
Entities with tax domicile in the Canary Islands are entitled to apply a series of deductions for investments made and remaining in the Canary Islands, for which Article 94 of Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands establishes in the Corporate Tax the particularity consisting of the application of higher percentages and deduction limits than those established in the general deduction regime.