9.8.1. General conditions and requirements for application

Taxpayers who carry out economic activities in direct estimation, in either of its two modalities, have the right to the incentives and stimuli for business investment established in the Corporate Tax regulations.

These incentives will only apply to taxpayers under the objective assessment regime when expressly established.

However, amounts pending deduction from investments made in previous years in which the return was determined under the direct estimation regime may be deducted in this declaration and until the end of the legal period granted for this, even if the taxpayers are covered by the objective estimation regime in this year.

Taxpayers of IRPF , partners of civil companies to which the income attribution regime has been applied and who acquired the status of taxpayers of IS as of January 1, 2016, may continue to apply to their full quota the deductions for investment in economic activities provided for in article 68.2 of the Personal Income Tax Law that were pending application as of January 1, 2016 in the terms provided for in article 69 of the Personal Income Tax Law, provided that the conditions and requirements established in the Corporate Tax Law are met (thirtieth transitional provision of the Personal Income Tax Law).