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Form 100. Personal Income Tax Declaration 2019 Minorations, corrective indexes 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 personal module and, where applicable, the increase in staff produced compared to the previous year.

Minority due to investment incentives

The amounts that, as amortization of fixed assets, material or intangible, correspond to the effective depreciation suffered by the different elements due to operation, use, enjoyment or obsolescence, will be deductible.

Corrective indices

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

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

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