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Form 100. Personal Income Tax Declaration 2019

8.9.1. Liquid quota

 State liquid quota

The state liquid quota of the tax will be the result of reducing the full state quota by the sum of the state section of the deduction for investment in habitual residence, the deduction for investment in new or recently created companies, 50 percent of the total amount of general deductions.

The result cannot be negative.

 Autonomous liquid quota

The autonomous or complementary liquid quota will be the result of reducing the autonomous or complementary quota by the sum of:

  1. The regional section of the deduction for investment in habitual residence.

  2. 50 percent of the total amount of the general deductions that apply.

  3. The amount of the deductions established by the Autonomous Community in which the taxpayer resides in the exercise of its powers.

The result of the previous operations cannot be negative.