B. General reduction of 35 percent
For activities linked to the tourism, hospitality and commerce sector listed below, taxpayers who determine the net return of their activity by the objective estimation method will apply a reduction of 35 percent:
| Group or heading of the Tax on Economic Activities ( IAE ) | Economic activity |
|---|---|
| 651.1 | Retail trade of textile products, home textiles, carpets and similar products and upholstery items. |
| 651.2 | Retail trade of all kinds of clothing and headgear. |
| 651.3 and 5 | Retail trade of lingerie, corsetry and special garments. |
| 651.4 | Retail trade of haberdashery and parcel items. |
| 651.6 | Retail trade of footwear, leather and imitation goods or substitute products, belts, wallets, bags, suitcases and travel items in general. |
| 652.2 and 3 | Retail trade of drugstore products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemicals, and items for hygiene and personal hygiene. |
| 653.1 | Furniture retail trade. |
| 653.2 | Retail trade of electrical and electronic materials and devices, household appliances and other household appliances powered by other types of energy other than electricity, as well as kitchen furniture. |
| 653.3 | Retail trade of household items, hardware, ornaments, gifts, or promotional items (including jewelry and small appliances). |
| 653.4 and 5 | Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc. |
| 653.9 | Retail trade of other household furnishings nec |
| 654.2 | Retail trade of accessories and spare parts for land vehicles. |
| 654.5 | Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic appliances). |
| 654.6 | Retail trade of covers, belts and air chambers for all types of vehicles, except wholesale trade activities of the aforementioned items. |
| 659.2 | Retail trade of office furniture and office machines and equipment. |
| 659.3 | Retail trade of medical, orthopedic, optical and photographic devices and instruments. |
| 659.4 | Retail sale of books, newspapers, stationery and desk items, drawing and fine arts items, except in kiosks located on public roads. |
| 659.6 | Retail trade of toys, sporting goods, sports clothing, footwear and headgear, weapons, cartridges and pyrotechnic items. |
| 659.7 | Retail trade of seeds, fertilizers, flowers and plants and small animals. |
| 662.2 | Retail trade of all types of items, including food and beverages, in establishments other than those specified in group 661 and in section 662.1. |
| 663.1 | Retail sale outside a permanent commercial establishment of food products, including beverages and ice cream. |
| 663.2 | Retail trade outside a permanent commercial establishment of textile and clothing articles. |
| 663.3 | Retail sale outside a permanent commercial establishment of footwear, furs and leather goods. |
| 663.4 | Retail trade outside a permanent commercial establishment of drugstore and cosmetic items and chemical products in general. |
| 663.9 | Retail sale outside a permanent commercial establishment of other classes of goods nec |
| 671.4 | Two-star restaurants. |
| 671.5 | One-fork restaurants. |
| 672.1, 2 and 3 | Coffee shops. |
| 673.1 | Special category cafes and bars. |
| 673.2 | Other cafes and bars. |
| 675 | Services in kiosks, boxes, barracks or other similar premises. |
| 676 | Services in chocolate shops, ice cream parlors and horchaterias. |
| 681 | Lodging service in one or two star hotels and motels. |
| 682 | Lodging service in hostels and pensions. |
| 683 | Accommodation service in boarding houses and guests. |
| 721.1 and 3 | Urban transport by bus and for travellers by highway. |