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Form 100. 2019 Personal Income Tax return Common standards

Maximum limit set

The deduction limits are applied to the resulting amount of the total State and Autonomous Community payments in the amount total deductions for investment in primary residence, deduction for investment in newly created or recently created companies and for actions to protect and disseminate Spanish Historical Heritage and World Heritage. The amount of deductions, excluding the deduction for expenses incurred in the execution of a foreign production of cinematographic or audiovisual works, may not exceed 25%.

However, this limit is raised to 50% when the amounts of deductions for scientific research and technological innovation activities corresponding to expenses and investments made in the tax period exceed 10% of that same payment. 100

Where there are outstanding balances for previous years, the applicable limit will be applied to the deductions for the financial year and to the balances for previous years.

These limits are calculated and applied by the program.

Amounts not deducted

The amounts corresponding to the tax period not deducted due to exceeding the maximum limit may be applied, respecting the same limits, in the settlements of the tax periods that end in the immediate and subsequent years.

However, the amounts corresponding to deductions for scientific research and technological innovation activities and to the promotion of information and communication technologies may be applied in the settlements of the tax periods ending in the immediate and subsequent years

Investment maintenance

The capital elements subject to the deductions provided for in Articles 35 to 39 of the Corporation Tax Act must remain in operation for five years, or three years in the case of movable assets, or during their useful life if they are less.

In conjunction with the tax payment corresponding to the tax period in which the non-compliance with this requirement is stated, the amount deducted will be paid, in addition to late payment interest.

Single deduction for investment

The same investment will not be able to result in the application of the deduction in more than one person or entity.


The calculation of deductions for business investment is not carried out by the program.

For the purposes of completion, a data capture window will open in each deduction, in which the amount of the deduction, not from the investment , and the amount you wish to apply, the latter may be lower if you do not wish to apply the full amount in the 2019 tax return.

The program will apply the amount provided that it does not exceed the established maximum limits. If the amount indicated exceeds the applicable limit, the latter will be applied.