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Form 100. 2019 Personal Income Tax return

7,4,3,12. Reduction of 30 per 100

The reduced net return on the activity is the result of decreasing the amount of the net return of the activity at the amount equivalent to 30 by 100 of the concept "other business perceptions" whose generation period is more than two years, as well as those that are qualified imputed as obtained in a manner that is notoriously irregular over time, when these are obtained in a single tax period

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

It is not applicable if it is income that comes from the exercise of an economic activity that usually or regularly obtains this type of yield.