11.7.2.9 Basis of deductions to encourage the performance of certain activities (information model page 24)

Whether the tax base included in code [00552] is positive or negative, the entity will include the base of these deductions in the quota regulated in Chapter IV of Title VI of the LIS , differentiating between:

1. Total base (except deduction base for investments in new property, plant and equipment).

   The entity will include in this section the total base of deductions regulated in Chapter IV of Title VI of the LIS, except for the amount of the deduction base for investments in new fixed assets.

2. Deduction base for investments in new tangible fixed assets.

   The entity will include in this section the basis of the deduction for investments in new fixed assets.