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Practical manual for Income Tax 2019.
Chapter 16. General deductions from the quota in the 2019 financial year

Practical manual for Income Tax 2019.

Deduction for investment in companies of new or recent creation

Purpose, maximum base and percentage of the deduction
Requirements and conditions for your application
Deduction limit: verification of the financial situation
Example: Application of the deduction for investment in companies of new or recent creation

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Updated webpage: 19/October/2023