| Article 34 of the Spanish Corporate Tax Law includes a Deduction for Exports, and also a 25% deduction for investment in advertising and publicity with a multi-annual projection for the launching of products to open and research markets abroad, covering attendance to fairs, and including in this case those held in Spain with an official international status.
In this regard, the Spanish Secretary of State for Trade granted SIF its status as an international fair in 1992. Subsequently, all Spanish exhibitors taking part in SIF can avail of tax deductions of up to 25% on the total expenses derived from their participation at the fair. |
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