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Specific manual for people with disabilities

General deductions

  1. Deduction for works and installations to adapt the habitual residence. Transitional scheme

    (Arts. 68.1.4º and 78.2 of the Personal Income Tax Law and 57 of the Personal Income Tax Regulations, as amended on 31-12-2012)

  2. Deduction for investments in Spanish film productions and audiovisual series

    (Art. 36.1 LIS)