8.9.1. Net payment

 State fee

The net state tax payment will be the result of decreasing the state's total tax liability in the sum of the state tranche of the deduction for investment in main residence, the deduction for investment in newly created companies, 50% of the total amount of the general deductions. 100

The result cannot be negative.

 Regional fee

The net or complementary regional payment will be the result of decreasing the regional or complementary payment in the sum of:

1. The autonomous tranche of the deduction for investment in a primary residence.

2. 50% Of the total amount of applicable general deductions. 100

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

The result of the above transactions may not be negative.