8.7.1. Net share

State net share

The net state tax liability will be the result of reducing the gross state tax liability by the sum of the state portion of the deduction for investment in main residence (transitional regime), the state portion of the deduction for investment in newly created or recently established companies, for incentives and stimuli to 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), 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 regional or supplementary tax liability will be the result of reducing the regional tax liability by the sum of the regional portion of the deduction for investment in main residence (transitional regime), the regional portion of the deduction for incentives and stimuli to 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 EU or EEA Member States and the amount of 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.