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 in the tax base of the amounts that, in relation to their establishments located in the Balearic Islands, they allocate from their benefits 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.