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Practical manual for Income Tax 2019.
Chapter 16. General deductions from the quota in the 2019 financial year
Deductions for incentives and stimuli to business investment in economic activities in direct estimation
Special deduction regimes for economic activities carried out in the Canary Islands
Deduction for contributions to the Reserve for Investments in the Canary Islands

Practical manual for Income Tax 2019.

Requirements for applying the deduction

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Updated webpage: 19/October/2023