9. Completion of Personal Income Tax. Annex A1 - A2 - A3. general deductions in tax payable.
- 9.1. Deduction for investment in habitual residence (transitional regime)
- 9.2. Deduction for investment in companies of new or recent creation
- 9.3. Deduction for renting a habitual residence (applicable only for lease contracts signed before 1 January 2015, if the taxable base is less than 24,107.20 euros per year)
- 9.4. Deductions for donations and other contributions
- 9.5. Deductions for investments and expenses of cultural interest
- 9.6. Deductions for income obtained in Ceuta or Melilla
- 9.7. Special reserve regime for investments in the Canary Islands
- 9.8. Deductions for incentives and stimuli to business investment