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

As a result 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% reduction in the net income of modules.

However, if a reduction in signs, indices or modules has been individually authorised in the fiscal year due to exceptional circumstances, the affected taxpayers may choose to apply the individually approved reduction or the 20% reduction.