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Form 100. Personal Income Tax Return 2024

9.2.2.2. Completion

Taxpayers covered by the scheme will record, through a data capture window, the amount of the provisions corresponding to each of the years in the following boxes:

  • In boxes [1780] and [1937] the amount of the provisions corresponding to income obtained in the Balearic Islands in 2023 and 2024 that have been allocated to the Reserve for Investments in the Balearic Islands will be recorded.

  • In boxes [1781] and [1938] the year of the provision will be indicated, which may be at the end of the financial year in which the net operating income was obtained or in the following financial year.

  • In boxes [1782] and [1939] the amount of the materializations made with the charge to the provision previously declared 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 [1783] and [1940] the amount of the materializations made with the charge to the provision previously declared in the investments provided for in letters C of section 4 of DA 70 of Law 31/2022 will be indicated.

  • In boxes [1942] the amount of each of the previously declared provisions that is pending materialization as of December 31 will be indicated.

  • Box [1943] will indicate the amount of investments made in 2023 as early investment of future provisions provided for in letters A, B and C of section 4 of DA 70 of Law 31/2022.