7,4,3,8. Reduction for economic activities in Lorca and on the island of La Palma

1. Taxpayers who carry out an activity in the municipality of Lorca may apply a 20% reduction in the net income from 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.

2. Taxpayers who carry out economic activities on the island of La Palma may reduce the net income from modules corresponding to such activities by 20%.