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Form 100. Personal Income Tax Declaration 2019

9.8. Deductions for incentives and stimuli for business investment

  1. 9.8.1. General application conditions and requirements
  2. 9.8.2. General scheme
  3. 9,8,3. Deduction for investment in new elements of tangible assets or real estate investments affected by economic activities
  4. 9,8,4. Special regime for investments in the Canary Islands
  5. 9.8.5. Deduction for income derived from the sale of tangible assets produced in the Canary Islands