1. General reduction: 15 percent

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

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

Note: Eighth Additional Provision of Order HFP / 1172/2022, of November 29, by which the objective estimation method of Personal Income Tax is developed for the year 2023 , has raised the general reduction provided for in the first Additional Provision of Order HFP /1335/2021 from 5 to 15 percent.