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Form 100. Personal Income Tax Return Declaration 2017
9. Completion of Personal Income Tax. Annex A1 - A2 - A3. general deductions in tax payable.

Form 100. Personal Income Tax Return Declaration 2017

9.8. Deductions for incentives and stimuli to business investment

9.8.1. General conditions and requirements for application
9.8.2. General scheme
9,8,3. Deduction for investment in new elements of tangible fixed assets or real estate investments related to economic activities
9,8,4. Special regime for investments in the Canary Islands

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Updated webpage: 04/April/2023