9,8,4. Special regime for investments in the Canary Islands
In accordance with the provisions of article 94 of Law 20/1991, of June 7, amending the fiscal aspects of the Economic and Fiscal Regime of the Canary Islands, investments made and remaining in the Canary Islands by individuals who carry out economic activities in the Canary Islands may be subject to the general deduction regime, but subject to specific percentages and limits, which will be applied independently of those corresponding to investments subject to the general regime.
Thus, the rates applicable to investments made will be 80% higher than those of the general regime, with a minimum differential of 20 percentage points; and the maximum deduction limit will always be 80% higher than that set for the general regime, with a minimum differential of 35 percentage points.