9.8.1. General application conditions and requirements

Taxpayers who carry out economic activities in direct estimation, in either of their two modalities, have the right to the incentives and stimuli for business investment established in the Corporate Tax regulations.

These incentives will only apply to taxpayers under the objective estimation regime when expressly established.

However, the amounts pending deduction from investments made in previous years in which the return had been determined in the direct estimation regime, may be deducted in this declaration and until the end of the legal period granted for this, although the taxpayers holders are subject to the objective estimation regime in this exercise.

Taxpayers of Personal Income Tax , partners of civil companies to which the income allocation regime would have been applicable and who acquired the status of taxpayers of as of January 1, 2016 IS ##2##may continue to apply in their full quota the deductions for investment in economic activities provided for in article 68.2 of the Personal Income Tax Law that were pending application as of January 1, 2016 in the terms provided in the article 69 of the Personal Income Tax Law, provided that the conditions and requirements established in the Corporate Tax Law (transitional provision thirtieth Personal Income Tax Law) are met.