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

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 2022 fiscal year, the following should be highlighted:

1. General or regional deductions for investment in 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