Article 34 of the Company Tax Law, which covers Allowances in respect of Export Activity includes a facility for 25% of the amount paid in multiannual publicity and advertising campaigns to launch products designed to open or research foreign markets, including attending international exhibitions held in Spain, to be set against tax.

The Secretary of State for Trade thus granted SIF international status in 1992, which means that all Spanish exhibitors at SIF may set 25% of the total cost of their taking part in the exhibition against tax.