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Practical Income Manual 2021.

Phase 3: Determination of net performance of modules

Regulations: See Annex II and instructions 2.3 of Order HAC/1155/2020, of November 25 ( BOE of December 4).

The corrective indices indicated below will be applied to the reduced net return of the activity whose amount is positive.

Note: If the reduced net performance of the activity is a negative amount, the corrective indices will not be applied.

  1. 1. Special corrective indices
  2. 2. General corrective indices