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Form 100. Personal Income Tax Return 2018

7.5.3. Objective estimation regime (except agricultural, livestock and forestry activities)

  1. 7.5.3.1. Scope
  2. 7.5.3.2. Classification in the IAE
  3. 7.5.3.3. Information regarding the activity
  4. 7.5.3.4. Criterion for the temporary allocation of collections and payments
  5. 7.5.3.5. Modules
  6. 7.5.3.6. Reduction due to employment incentives
  7. 7.5.3.7. Minority due to investment incentives
  8. 7.5.3.8. Corrective indices
  9. 7.5.3.9. General reduction
  10. 7.5.3.10. Reduction for economic activities carried out in the municipality of Lorca
  11. 7.5.3.11. Reduction for taxpayers with non-exempt income of less than 12,000 euros
  12. 7.5.3.12. Extraordinary expenses due to exceptional circumstances
  13. 7.5.3.13. Other business insights
  14. 7.5.3.14. 30% reduction