8.7.1. Net share

State net share

The net state tax rate will be the result of decreasing the full state rate by the sum of the state portion of the deduction for investment in primary residence (transitional regime), the state portion of the deduction for investment in newly or recently created companies, for incentives and stimuli for business investment, for donations and other contributions, for income obtained in Ceuta and Melilla, for residents of La Palma, for investments and expenses of cultural interest, for rent (transitional regime), the deduction applicable to family units formed by tax residents in EU or EEA Member States and the deduction for energy efficiency improvement works and for the acquisition of plug-in and fuel cell electric vehicles and charging points. 

The result cannot be negative.

Net regional quota

The net autonomous or complementary quota will be the result of decreasing the autonomous quota by the sum of the autonomous section of the deduction for investment in habitual residence (transitional regime), the autonomous part of the deduction for incentives and stimuli for business investment, for donations and other contributions, for income obtained in Ceuta and Melilla, for residents of the island of La Palma, for investments and expenses of cultural interest, for rent (transitional regime), for family units formed by tax residents in Member States of the EU or the EEA and 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.