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Appendix I. Corporate income tax incentives for investment

Appendix I

CORPORATE INCOME TAX INCENTIVES FOR INVESTMENT

Tax incentives applicable to the tax base
  • Accelerated depreciation/amortization.
    (See section 2.1.2.7 of this chapter for more detailed information).
  • Unrestricted depreciation/amortization.
    (See section 2.1.2.7 of this chapter for more detailed information).
  • Special regime applicable to finance lease agreements.
    (See section 2.1.2.7 of this chapter for more detailed information).
  • Partial exemption for income derived from the licensing of certain intangible assets (Patent box).
    (See section 2.1.2.12 of this chapter for more detailed information).
Tax credits applicable to tax payable
  • Tax credit for job creation for disabled workers
    (See section 2.1.4.1 of this chapter for more detailed information).
  • Tax credit for job creation
    (See section 2.1.4.1 of this chapter for more detailed information).
  • Tax credits for investment (See section 2.1.4.1 of this chapter for more detailed information):

–  Tax credit for investment in R&D&i.

–  Other tax credits for investments made in Spanish film or audiovisual productions; investment of profits for enterprises of a reduced size.