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Practical Income Manual 2021.

2. Reduction for economic activities carried out in the municipality of Lorca: 20 percent

Regulations: Fourth Additional Provision of Order HAC/ 1155/2020, of November 25 ( BOE of December 4).

Once the previous reduction has been applied and, only for those taxpayers who carry out their economic activity in the municipality of Lorca and determine the net return of said activity by the objective estimation method, the net return of 2021 modules corresponding to such activities by 20 percent . The reduction must be entered in box [1476] of the declaration.