Table: reduction on gross employment income derived from artistic activities obtained exceptionally

• Preparation of literary, artistic or scientific works (art.17.2 d) Personal Income Tax Law).

• Those that come from the special employment relationship of artists who carry out their activity in the performing, audiovisual and musical arts, as well as the people who carry out technical or auxiliary activities necessary for the development of said arts.

To apply this reduction, compliance with each and every one of the following requirements is necessary:

1. That No proceed to apply the reduction for irregularity provided for in art.18.2 of the Personal Income Tax Law.

2. That the returns come from the indicated sources.

3. That the returns exceed 130 percent of the average amount of the aforementioned income imputed in the three previous tax periods.

• Amount: the portion of the gross income for the year obtained exceptionally that exceeds 130 percent of the average of the income indicated for the previous three years.

• Maximum limit: The 30 percent reduction cannot be applied to an amount exceeding 150,000 euros per year.

30% x [total returns for the year – 1.3 * (average returns of the last 3 years)]*