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The inquiry concerns the application of limits on tax deductions for investments in new fixed assets in the Canary Islands, covering both deductions generated in the current financial year and those carried forward from previous years. The Directorate General for Taxes (DGT) clarifies that the 1996 regulations apply, establishing specific limits for this deduction.
Cuestión planteada Se solicita aclaración sobre la aplicación del límite de la deducción por inversiones en activos fijos en Canarias generada en el propio ejercicio, y la generada y pendiente de utilización de ejercicios pasados.
La deducción por inversiones en activos fijos nuevos en Canarias tiene un límite individual del 50% de la cuota íntegra (minorada por deducciones de doble imposición y bonificaciones). Asimismo, cuando concurran cuantías de diferentes períodos impositivos, se aplica un límite conjunto del 70%, resultante de sumar el límite del 35% de la disposición transitoria undécima de la Ley 43/1995 y el incremento de 35 puntos porcentuales previsto en el artículo 94 de la Ley 20/1991.
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