8.9.1. Net payment
State LIMIT FEE
The net state tax payment will be the result of decreasing the total state tax liability in the sum of the state tranche of the deduction for investment in primary residence, 50% of the total amount of the general deductions and the deduction for works to improve the main residence. 100
The result cannot be negative.
Monthly LIMIT FEE
The net or complementary regional payment will be the result of decreasing the regional or complementary payment in the sum of:
The autonomous tranche of the deduction for investment in a primary residence.
50% Of the total amount of applicable general deductions. 100
The amount of the deductions established by the Autonomous Community in which the taxpayer resides in the exercise of their powers.
The result of the above transactions may not be negative.