Phase 4: Determination of the net performance of the activity

The determination of the net income of the activity is the result of reducing the net income of modules by the amount of the general reductions (if applicable, by the amount of the specific reduction for economic activities carried out in the municipality of Lorca) and by the extraordinary expenses due to exceptional circumstances. The balance resulting from this operation must be increased by the amount corresponding to other business income.

1. 1. General reduction: 15 percent
2. 2. Reduction for economic activities carried out in the municipality of Lorca: 20 per 100
3. 3. Reduction for economic activities carried out on the Island of La Palma: 20 per 100
4. 4. Extraordinary expenses due to exceptional circumstances
5. 5. Other business insights