8.9.1. Net share

STATE LIQUID QUOTA

The state net tax rate will be the result of reducing the state full rate by the sum of the state portion of the deduction for investment in habitual residence, 50% of the total amount of general deductions and the deduction for improvement works on the habitual residence.

The result cannot be negative.

REGIONAL NET SHARE

The net autonomous or complementary quota will be the result of decreasing the autonomous or complementary quota by the sum of:

1. The regional section of the deduction for investment in primary residence.

2. 50% of the total amount of general deductions that apply.

3. The amount of the deductions established by the Autonomous Community in which the taxpayer resides in the exercise of its powers.

The result of the above operations cannot be negative.