D) Incompatibility

This deduction is incompatible for the same goods and expenses, with the deductions to incentivise certain activities of the Article 68,2 of the Personal Income Tax Act, and with the deduction for investments regulated by article 94 of Act 20/1991 , of 7 June, amending the tax aspects of the Canary Islands Economic Tax Regime.

In the case of used and land assets, they may not have benefited from the Canary Islands investment reserve regime, allowances that have been made with profit from tax periods beginning from 1 January 2007 or from deductions to incentivise the execution of certain activities regulated by the Corporation Tax Act, or the deduction for investments regulated by article 94 of Act 20/1991. Investments in used assets that have only partially benefited from the Canary Islands investment scheme in the corresponding proportional part will be considered eligible.