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Form 100. Personal Income Tax Return 2025

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 of non-exempt income below 12,000 euros
  9. 7,4,3,9. Extraordinary expenses due to exceptional circumstances
  10. 7.4.3.10. Other business insights
  11. 7.4.3.11. 30% reduction
  12. 7.4.3.12. Completion of activities in objective estimation