2. Reduction for economic activities carried out in the municipality of Lorca: 20 per 100

Regulations: Additional Provision fifth Order HFP /1172/2022, of November 29 ( BOE of December 1).

Once the general reduction has been applied and only for those taxpayers who carry out their economic activity in the municipality of Lorca and determine the net income of said activity by the objective estimation method, the net income of modules of 2023 corresponding to such activities may be reduced by 20 percent . The reduction must be recorded in box [1476] of the declaration.