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Form 100. 2019 Personal Income Tax return

7.4.4.7. General reduction

The net return of modules calculated in accordance with the provisions of the previous sections may be reduced by 5 per 100.

The net return of modules, thus calculated, will be taken into account for the application, where applicable, of the reduction of Act 19/1995, of 4 July, on the Modernisation of Agricultural Exploitations (young farmers).