Main deductions made in previous years whose loss of right determines the obligation to increase the liquid contributions

Among the deductions made in tax returns from previous years, the subsequent loss of which determines the obligation to increase the net tax rate for the 2024 tax return, the following are worth highlighting:

1. General or regional deductions for investment in the habitual residence and for works to adapt the habitual residence for people with disabilities
2. State deductions for amounts invested to subscribe for shares or participations in new or recently created companies
3. Other general deductions from previous years