d) Incompatibilities

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

This deduction is incompatible, for the same assets 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 condition of state aid under European Union Law, if said accumulation exceeds the limits established in the Community Law that, in each case, are applicable and that are indicated in the table on aid limits a de minimis that 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 or from the deductions to encourage the performance of certain activities regulated in the LIS .

Note: Please note that the investment reserve is compatible , as regards job creation, with the deduction for income derived from the sale of tangible assets produced in the Balearic Islands.