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Practical manual for Income Tax 2023.
Chapter 16. General deductions from the quota in the 2023 fiscal year
Deductions for incentives and stimuli to business investment in economic activities in direct estimation

Practical manual for Income Tax 2023.

Special regime for business investments in the Canary Islands

1. Deductions for investments in the Canary Islands
2. Deduction for income derived from the sale of tangible assets produced in the Canary Islands
3. Deduction for allocations to the reserve for investments in the Canary Islands

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Updated webpage: March 15, 2024