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Form 100. Personal Income Tax Declaration 2023

9.2.2.2. Completion

Taxpayers under the regime will enter, through a data capture window, the amount of the provisions corresponding to each of the years in the following boxes:

  • In box [1937] the amount of the provisions corresponding to income obtained in the Balearic Islands in 2023 that have been allocated to the Reserve for Investments in the Balearic Islands will be entered.

  • In the boxes [1938] the year of the provision will be indicated, which may be at the end of the year in which the net operating income was obtained or in the following year.

  • In boxes [1939] the amount of the materializations carried out with charge to the previously declared allocation in the investments provided for in letters A and B of section 4 of DA 70 of Law 31/2022 will be indicated.

  • In boxes [1940] the amount of the materializations carried out with charge to the previously declared allocation in the investments provided for in letters C of section 4 of DA 70 of Law 31/2022 will be indicated.

  • In boxes [1941] the amount of each of the previously declared provisions that is pending materialization as of December 31 will be indicated.

  • In box [1942] the amount of investments made in 2023 will be indicated as advance investment of future provisions provided for in letters A, B and C of section 4 of DA 70 of Law 31/2022.