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Form 100. Personal Income Tax Return 2022

Minorations, correction indices and reductions

  1. 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 personnel module and, where applicable, the increase in staff produced by comparison with the previous year.

  2. Minority due to investment incentives

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

  3. Corrective indices

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

  4. Reduction for returns generated over more than two years or obtained in a notoriously irregular manner

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