7.4.3.13.2. Minorations, correction indices and reductions

Reduction due to employment incentives

In this section, the program calculates the reduction for employment incentives based on the number of units of the salaried personnel module and, where applicable, the increase in staff produced by comparison with the previous year.

Minority due to investment incentives

Amounts that correspond to the actual depreciation suffered by the various elements due to operation, use, enjoyment or obsolescence, as amortization of fixed assets, whether tangible or intangible, will be deductible.

Corrective indices

The program calculates and applies, based on the data entered in the additional information, the corrective indexes that are appropriate according to the characteristics of the activity.

Reduction for returns generated over more than two years or obtained in a notoriously irregular manner

Normally the reduction should be recorded without any sign. However, when the reduction affects a negative net return, it will be recorded preceded by the sign (-).