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Form 100. Personal Income Tax Return Declaration 2017

8.7. General deductions from the total fee

These deductions are completed in Annex A.1 and the total results are subsequently transferred to the corresponding boxes on page 16 of the declaration.

  1. 8.7.1. Deduction for investment in primary residence
  2. 8.7.2. Deduction for investment in companies of new or recent creation
  3. 8.7.3. Deduction for home rental
  4. 8.7.4. Deductions for donations and other contributions
  5. 8.7.5. Other general deductions from the total quota
  6. 8.7.6. Deductions in economic activities
  7. 8.7.8. Deduction for income derived from the production of tangible assets in the Canary Islands
  8. 8.7.8. Deduction for allocations to the reserve for investments in the Canary Islands