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Form 100. Personal Income Tax Declaration 2023

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 reduction of 20% of 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.

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