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Form 100. Personal Income Tax Declaration 2021

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 (transitional regime), the deduction for investment in new or recently created companies and 50% of the amount of the total general deductions corresponding to each taxpayer, 50% of the deduction for rent (transitional regime), the deduction for works to improve energy efficiency.

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 transitional regime.

  2. 50% of the rental deduction (transitional regime).

  3. 50% of the total amount of the general deductions that apply.

  4. 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.