Main deductions made in previous years, the loss of which determines the obligation to increase net quotas
Among the deductions made in declarations of previous years whose subsequent loss of the right determines the obligation to increase the net quota of the declaration of the 2020 fiscal year, the following should be highlighted:
- General or regional deductions for investment in the habitual residence and for adaptation works of the habitual residence by people with disabilities
- State deductions for amounts invested for the subscription of shares or interests in newly or recently created companies
- Other general deductions from previous years