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