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Practical manual for Income Tax 2023.

1. Deduction for allocations to the reserve for investments in the Balearic Islands

Regulations: Seventieth Additional Provision. Four Law 31/2022, of December 23, on the General State Budget for the year 2023

Temporal scope : This deduction is applicable to the allocations made to the investment reserve in the years 2023, 2024, 2025, 2026, 2027 and 2028.

  1. a) Amount and limits of the deduction
  2. b) Requirements for the application of the deduction
  3. c) Investments where the amounts allocated to the RIB must be materialized and the amount of the materialization
  4. d) Incompatibilities
  5. e) Anticipated investments of future endowments
  6. f) Information to be provided in the personal income tax return