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
- 9.8.5. Deduction for income derived from the sale of tangible assets produced in the Canary Islands