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Form 100. Personal Income Tax Return Declaration 2017

8.7.8. Deduction for allocations to the reserve for investments in the Canary Islands

Taxpayers who are entitled to the deduction for allocations to the reserve for investments in the Canary Islands must complete the information requested in the section "Reserve for Investments in the Canary Islands" ( Annex A2 of the declaration model).

The same section should also be used to indicate the amount of provisions made in previous years that have materialised in the 2017 financial year.

Once this section has been completed, the program transfers the result of the deduction to boxes 0525 and 0526, breaking down the state and regional portions.