d) Incompatibilities

This deduction is incompatible, for the same assets and expenses , with the deductions to encourage the performance of certain activities in article 68.2 of the Personal Income Tax Law, and with the deduction for investments regulated in article 94 of Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands.

In the case of used assets and land, these may not have previously benefited from the Canary Islands investment reserve regime , for provisions that have been made with profits from tax periods beginning on or after 1 January 2007, nor from deductions to encourage the performance of certain activities regulated in the Corporate Tax Law, nor from the deduction for investments regulated in article 94 of Law 20/1991. Investments in used assets that have only partially benefited from the Canary Islands investment reserve regime in the corresponding proportional part will be considered suitable.