d) Incompatibilities

This deduction is incompatible, for the same goods and expenses , with the deductions to encourage the performance of certain activities of article 68.2 of Law IRPF , and with the deduction for investments regulated in article 94 of Law 20/1991, of June 7, modifying the tax aspects of the Fiscal Economic Regime of the Canary Islands.

In the case of used assets and land, these may not have previously benefited from the reserve regime for investments in the Canary Islands , for provisions that would have been made with benefits from tax periods beginning on or after 1 of January 2007 or the deductions to encourage the performance of certain activities regulated in the LIS , nor the deduction for investments regulated in article 94 of Law 20/1991. The investment that falls on used assets that only partially benefited from the reserve regime for investments in the Canary Islands in the corresponding proportional part will be considered eligible.