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Practical Manual for Companies 2020.

Deductions to encourage certain activities generated in 2020

  1. Deduction for research and development and technological innovation activities (articles 35.1 and 35.2 LIS)
  2. Deduction for investments in cinema productions (article 36.1 of the LIS)
  3. Deduction for investments in live performances of performing arts and music (article 36.3 LIS)
  4. Deductions for job creation (article 37 LIS)
  5. Deduction for job creation for employees with disabilities (article 38 LIS)
  6. Deduction for investment of profits (article 37 RDLeg. 4/2004)
  7. Deduction for expenses and investments of forestry companies (fifth and thirteenth additional provisions of Law 43/2003)
  8. Deduction for investments in West African territories and expenditure on propaganda and advertising (Article 27 bis Law 19/1994)
  9. Deductions related to support programmes for events of exceptional public interest (article 27.3 first Law 49/2002)