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Practical manual for Income Tax 2019.

Main deductions made in previous years whose loss of right determines the obligation to increase the liquid contributions

  1. General or regional deductions for amounts invested in the acquisition, construction, expansion or rehabilitation of the habitual residence and for works to adapt the habitual residence for people with disabilities
  2. State deductions for amounts invested to subscribe for shares or participations in new or recently created companies
  3. Other general deductions from previous years