A. General reduction of 20 percent
Taxpayers who determine the net income of their activity using the objective estimation method will generally apply a 20% reduction when it comes to the following activities:
| Group or heading of the Tax on Economic Activities ( IAE ). | Economic activity |
|---|---|
| --- | Raft culture of mussels. |
| 419.1 | Bread and pastry industries. |
| 419.2 | Bakery, pastry and cookie industries. |
| 419.3 | Fried dough manufacturing industries. |
| 423.9 | Elaboration of fried potatoes, popcorn and things like that. |
| 641 | Retail trade of fruits, vegetables, and tubers. |
| 642.1, 2, 3 and 4 | Retail trade of meat and offal; of processed meat products and derivatives, except offal. |
| 642.5 | Retail sale of eggs, poultry, farm rabbits, game; and products derived from them. |
| 642.6 | Retail trade, in offal stores, of viscera and offal from slaughter animals, fresh and frozen. |
| 643.1 and 2 | Retail trade of fish and other fishing and aquaculture products and snails. |
| 644.1 | Retail trade of bread, pastries, confectionery and similar items and of milk and dairy products. |
| 644.2 | Bread, special breads and cakes delivery. |
| 644.3 | Retail trade of pastry, pastries and confectionery products. |
| 644.6 | Retail trade of fried dough, with or without toppings or fillings, chips, snack products, nuts, sweets, chocolate preparations and soft drinks. |
| 647.1 | Retail trade of any type of food and beverage products in establishments with a seller. |
| 647.2 and 3 | Retail trade of any type of food and beverage products on a self-service or mixed basis in establishments whose sales room has an area of less than 400 square meters. |
| 659.4 | Retail sale of newspapers, magazines and books in kiosks located on public roads. |
| 691.1 | Repair of home electrical devices. |
| 691.2 | Repair of motor vehicles, bicycles and other vehicles. |
| 691.9 | Shoe repair. |
| 691.9 | Repair of other consumer goods nec (except shoe repair, restoration of works of art, furniture, antiques and musical instruments). |
| 692 | Repair of industrial machinery. |
| 699 | Other repairs nec |
| 721.2 | Transportation by autotaxis. |
| 722 | Transportation of goods by road. |
| 751.5 | Greasing and car wash. |
| 757 | Moving services. |
| 849.5 | Courier and delivery transportation, when the activity is carried out exclusively with its own means of transportation. |
| 933.1 | Teaching driving of land, water, aeronautical vehicles, etc. |
| 933.9 | Other teaching activities, such as languages, dressmaking, typing, shorthand, preparation for exams and competitions and similar nec |
| 967.2 | Schools and services of sport perfectioning. |
| 971.1 | Dyeing, dry cleaning, washing and ironing of ready-made clothes and used clothing and household items. |
| 972.1 | Services of hairdresser for women and men. |
| 972.2 | Salons and beauty institutes. |
| 973.3 | Document copy services with photocopy machines. |