d) Incompatibilities

Regulations: number 11 of section Four of the seventieth Additional Provision. Law 31/2022, of December 23, on General State Budgets for the year 2023

This deduction is incompatible, for the same goods and expenses , with the deductions to encourage the performance of certain activities of article 68.2 of Law Personal Income Tax , and with any tax benefit or measure of a different nature that has the status of state aid under European Union Law, if said accumulation exceeds the limits established in the Community Order that, in each case, are applicable and are indicated in table on aid limits to minimis which includes section 3 of the Special Tax Regime of the Balearic Islands of this Manual.

In the case of used assets and land, these may not have previously benefited from the reserve regime for investments in the Balearic Islands nor from the deductions to encourage the performance of certain activities regulated in the LIS .

Note: Please note that the reserve for investments is compatible , with regard to the creation of jobs, with the deduction for income derived from the sale of tangible assets produced in the Balearic Islands. .