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

Regulations: Fifth Additional Provision Order HFP /1359/2023, of December 19 ( BOE of December 21).

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 2024 corresponding to such activities may be reduced by 20 percent . The reduction must be recorded in box [1476] of the declaration.