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Form 100. 2019 Personal Income Tax return For investment of profits

Article 37 of the Revised Text of the Spanish Corporation Tax Act (TRLIS) stated in section 2 that "Investment in equity elements related to economic activities must be carried out within the period between the start of the tax period in which the profits are obtained and the two years after or, exceptionally, according to a plan special investment approved by the Tax Administration at the proposal of the taxpayer "and in section 3 that" The deduction will be made in the full amount corresponding to the tax period in which the investment is made. "

In accordance with the above, for 2019 the net earnings from economic activities for the 2014 tax period, which, in 2019, are invested in new tangible fixed assets or investment property, exceptionally, in accordance with a special investment plan approved by the Tax Administration at the proposal of the taxable person, may apply the deduction for investments in article 37 of the consolidated text of the Corporation Tax Act, with the specialities established for this deduction in article 68,2 of the Personal Income Tax Act, in its current wording at 31 December 2014, if they meet the conditions and requirements demanded therein.