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Practical manual for Income Tax 2020.
Chapter 16. General tax deductions in fiscal year 2020
Deductions for incentives and stimuli to business investment in economic activities in direct estimation

Practical manual for Income Tax 2020.

Special regime for business investments in the Canary Islands

1. Deductions for investments in the Canary Islands
2. Deduction for income derived from the sale of tangible assets produced in the Canary Islands
3. Deduction for contributions to the Reserve for Investments in the Canary Islands

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Updated webpage: March 16, 2023