1. General reduction: 20 percent and 35 percent for activities linked to the tourism, hospitality and commerce sectors
Regulations: First Additional Provision of Order HAC/ 1164/2019, of November 22 ( BOE of the 30th) already rt. 9 of Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and commerce sectors and in tax matters (BOE of the 23rd).
For 2020, a general reduction of 20% is established, which increases to 35% for activities linked to the tourism, hospitality and commerce sectors.