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Form 100. 2019 Personal Income Tax return

7,4,3,8. Reduction for Lorca economic activities

As a result of the seismic movements occurring on 11 May 2011 in Lorca (Murcia), during the 2019 financial year taxpayers who carry out an activity in the municipal district of Lorca will be able to apply a reduction of 20% of the net yield of modules.

However, if a reduction in signs, indices or modules has been individually authorised in 2019 due to exceptional circumstances, the taxpayers concerned may opt to apply the individually approved reduction or the reduction of 20% in this section. 100