Chapter 16. General deductions from the quota in fiscal year 2023
- Introduction
- Deduction for investment in main home: Transitional scheme
- Deduction for investment in companies of new or recent creation
- Deductions for incentives and stimuli for business investment in economic activities in direct estimation
- Deductions for incentives and stimuli for business investment in economic activities in objective estimation
- Deductions for donations and other contributions
- Deduction for income obtained in Ceuta or Melilla
- Deduction for habitual and effective residence on the island of La Palma during the 2023 financial year.
- Deduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage
- Deduction for rental of the residence: Transitional scheme
- Deductions for energy efficiency improvement works in homes
- Deductions for the acquisition of "plug-in" electric vehicles and fuel cell vehicles and charging points
- Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area