Returns on capital assets

The attributable net income will be determined by the difference between the total income and the expenses necessary to obtain it, including the amortization of the property and other assets transferred with it, without having to apply:

• The 60% reduction on the positive net income derived from the leasing of properties for residential purposes referred to in article 23.2 of the Personal Income Tax Law

• The reduction of 30 percent on income with a generation period of more than two years, as well as on income classified by regulation as having been obtained in a notoriously irregular manner over time when, in both cases, they are imputed in a single tax period and the amount of net income to which the reduction is applied does not exceed 300,000 euros per year. Reduction contemplated in article 23.3 of the Personal Income Tax Law

They will be the members of the entity under the income attribution regime who are taxpayers