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Practical manual for Income Tax 2022.
Chapter 16. General deductions from the quota in the 2022 financial year
Deductions for incentives and stimuli to business investment in economic activities in direct estimation
Special regime for business investments in the Canary Islands

Practical manual for Income Tax 2022.

1. Deductions for investments in the Canary Islands

Table: Deduction for investments in the Canary Islands
A. Deductions from the Corporate Tax Law applicable in the Canary Islands
B. Deduction for investments in West African territories and for advertising and publicity expenses
C. Deduction for investments in the acquisition of fixed assets

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Updated webpage: March 16, 2023