1. General reduction: 5 per 100

Regulations: Additional Provision fifty-fourth Law IRPF and Additional Provision first Order HFP /1359/2023, of December 19 ( BOE of December 21).

For 2024, a 5% reduction in the net return on modules has been established, generally applicable to all taxpayers who determine the net return on their activity using the objective estimation method.

Note: The first Additional Provision of Order HFP /1359/2023, of December 19, which develops the objective estimation method of personal income tax for the year 2024, has reduced from 10 to 5 percent the general reduction provided for in the first Additional Provision of Order HFP /1172/2022.