1. General reduction: 15 percent

Regulations: Additional Provision eighth Order HFP /1172/2022, of November 29 ( BOE of December 1) and Additional Provision first Order HFP /1335/2021, dated December 1 ( BOE dated December 2).

For 2022, a reduction in the net performance of modules of 15 percent has been established, generally applicable to all taxpayers who determine the net performance of their activity using the objective estimation method.

Note: the Eighth Additional Provision of Order HFP / 1172/2022, of November 29, by which they are developed for the In 2023, the objective estimation method for personal income tax has raised the general reduction provided for in the first Additional Provision of Order HFP /1335/2021 from 5 to 15 percent. .