1. Deduction for contributions to the reserve for Investments in the Balearic Islands

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

Temporal scope : This deduction is applicable to the provisions made to the reserve for investments 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 destined for the RIB and the amount of the materialization must be materialized
4. d) Incompatibilities
5. e) Anticipated investments of future endowments
6. f) Information to be provided in the personal income tax return