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Form 100. Personal Income Tax Return 2024

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

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

  3. Reduction for economic activities due to damage caused by DANA

    Taxpayers who carry out economic activities in the municipal areas mentioned in the annex of Royal Decree-Law 6/2024, of November 5 , which adopts urgent response measures to the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between October 28 and November 4, 2024, may reduce the net income of 2024 modules corresponding to such activities by 25%.