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Form 100. Personal Income Tax Return 2023

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

  1. 7,4,3,1. Scope
  2. 7,4,3,2. Classification in the IAE
  3. 7,4,3,3. Modules
  4. 7,4,3,4. Reduction due to employment incentives
  5. 7,4,3,5. Minority due to investment incentives
  6. 7,4,3,6. Corrective indices
  7. 7,4,3,7. General reduction
  8. 7,4,3,8. Reduction for economic activities in Lorca and on the island of La Palma
  9. 7,4,3,9. Reduction of non-exempt income below 12,000 euros
  10. 7.4.3.10. Extraordinary expenses due to exceptional circumstances
  11. 7.4.3.11. Other business insights
  12. 7.4.3.12. 30% reduction
  13. 7.4.3.13. Completion of activities in objective estimation