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Practical Manual for Companies 2023.

1. Reserve for investments in the Balearic Islands

This is a tax incentive that allows taxpayers of Corporate Tax and Non-Resident Income Tax to apply a reduction to the tax base of the amounts that, in relation to their establishments located in the Balearic Islands, they allocate from their profits to the reserve for investments in said Islands in accordance with the provisions of Section Four of the Seventieth Additional Provision of Law 31/2022, of December 23.

  1. A. Scope of application
  2. B. Allocations to the reserve
  3. C. Formal requirements
  4. D. Materialization of the reservation
  5. E. Early investments
  6. F. Incompatibilities
  7. G. Non-compliance with requirements
  8. H. Completion of form 200