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Practical Manual for Companies 2020.

Scope

The following are entitled to this deduction:

  • Entities that meet the requirements established in article 108 of the RDLeg. 4/2004 and are taxed in accordance with the tax scale provided for in article 114 of said regulation.

  • Entities that pay taxes in accordance with the tax scale provided for in the Twelfth Additional Provision of the Royal Decree-Law. 4/2004.