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Practical Handbook for Companies 2021

Incompatibility

The application of this deduction is incompatible with the application of the freedom of depreciation, with the deductions to encourage the performance of certain activities, with the deduction for investments regulated in Article 94 of Law 20/1991, of 7 June, on the modification of the fiscal aspects of the Canary Islands Economic and Fiscal Regime, and with the Reserve for investments in the Canary Islands regulated in Article 27 of Law 19/1994, of 6 July, on the modification of the Canary Islands Economic and Fiscal Regime.