3. Deduction for allocations to the reserve for investments in the Canary Islands
Regulations: Article 27, and additional eleventh and fifteenth provisions of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands
- a) Amount and limits of the deduction
- b) Requirements for the application of the deduction
- c) Investments where the amounts destined for the RIC must be materialized
- d) Amount of the materialization
- e) Incompatibilities
- f) Advance investments of future endowments
- g) Information to be provided in the personal income tax return