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Form 100. Personal Income Tax Return 2019

7.4.3.12. 30% reduction

The reduced net income from the activity is the result of reducing the amount of the net income from the activity by an amount equivalent to 30% of the concept "other business income" whose generation period is greater than two years, as well as those that are classified by regulation as having been obtained in a notoriously irregular manner over time, when these are imputed in a single tax period.

The amount of net income to which the reduction will be applied may not exceed 300,000 euros per year.

It is not applicable if the income is derived from the exercise of an economic activity that habitually or regularly obtains this type of income.