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Form 100. Personal Income Tax Declaration 2019 30 percent reduction

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

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

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