This is the tax arrangement for the promoter of a Plan of Employment.
(*) Act 35/2006, of 28 November, of the I.R.P.F . and of partial modification of laws of the Corporation taxes, on the Income of not Residents and on the Heritage.
«Additional condition tenth. Reduction of the deductions in the full quote of the Corporation tax to encourage the performance of certain activities.
Regulated deductions in the articles 36, sections 4, 5 and 6 of the article 38, articles 39, 40 and 43 of this Act, multiplicand will be determined the deduction percentages established in these articles for the following coefficient: 0.8, starting from 1 January 2007; 0.6, starting from 1 January 2008; 0.4, starting from 1 January 2009; 0.2, starting from 1 January 2010. The deduction percentage that it results will be rounded in the higher unit.