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Form 100. Personal Income Tax Return 2023

8.7.1. Net share

State net share

The state net tax rate will be the result of reducing the state full rate by the sum of the state section of the deduction for investment in habitual housing (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.

Net regional quota

The net autonomous or complementary quota will be the result of decreasing the autonomous or complementary quota by the sum of:

  1. The regional section of the deduction for investment in habitual housing, transitional regime.

  2. 50% of the deduction for rent (transitional regime).

  3. 50% of the total amount of 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 above operations cannot be negative.