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Practical Income Manual 2021.

1. General reduction: 5 per 100

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

The first Additional Provision of Order HAC/1155/2020, of November 25 (BOE of December 4), which develops for the year 2021 the method for objective estimation of Personal Income Tax and the special simplified regime for the Tax on Personal Income Tax. Added Value (BOE of 30), has established a reduction in the net yield of modules of 5 percent applicable generally in fiscal year 2021 to all taxpayers who determine the net yield of their activity using the objective estimation method.