Determination of Total Reduced Net Return
To determine the total reduced net return, the following reduction may be applied to the reduced net return of the activity calculated as explained in the previous section, the conditions, amount and limit of this reduction being set out in Chapter 7:
Reduction for the exercise of certain economic activities for taxpayers with non-exempt income of less than 12,000 euros.
Regulations: Art. 32.2.3 of Law Personal Income Tax