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Form 100. 2020 Personal Income Tax Return Declaration

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

As a consequence of the seismic movements that occurred on May 11, 2011 in Lorca (Murcia), taxpayers who carry out an activity in the municipality of Lorca may apply a 20 percent reduction in the net yield of modules.

However, in the event that a reduction in signs, indices or modules has been individually authorized in the year due to exceptional circumstances, the affected taxpayers may choose to apply the individually approved reduction or the 20% reduction in this section.