1. General reduction: 5 per 100

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

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