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Practical Guide to Income Tax 2025. Part 1.

D) Reduction for income from artistic activities obtained exceptionally

Regulations: Sixtieth Additional Provision of the Law IRPFABBR

From January 1, 2025, a 30 percent reduction can be applied to returns whole of work obtained exceptionally when each and every one of the following requirements is met: 

  • That the reduction provided for in article 18.2 of the Law does not apply to them IRPFABBR.

  • That derive from the elaboration of literary, artistic or scientific works referred to in article 17.2.d) of the Personal Income Tax Law, or from the special employment relationship of artists who carry out their activity in the performing, audiovisual and musical arts, as well as of persons who carry out technical or auxiliary activities necessary for the development of their activity.

  • That exceed 130 percent of the average amount of income of this nature imputed in the three previous tax periods.

Once the aforementioned requirements have been met, 30 percent of the aforementioned excess will be reduced.

The amount of the full income to which this 30 percent reduction will be applied It cannot exceed the amount of 150,000 euros per year.

Example

Mrs. POR She works as an employee at a large science communication platform. He has an employment contract as a screenwriter.

In 2025, the platform launches a science documentary series that becomes a huge commercial success and Ms. POR He therefore earns a gross income of 350,000 euros.

Ms. POR's gross wages in recent years were:

2022: 125,000 euros

2023: 135,000 euros.

2024: 100,000 euros.

Determine if Mrs. POR You can apply the new reduction for income from artistic activities obtained exceptionally in 2025.

Solution:

The 30 percent reduction applies to the excess obtained in 2025 with respect to the average of the income that would have been attributed to him in the three previous tax periods up to a maximum of 150,000 euros. Therefore:

  • Average of imputed income in the three previous tax periods: (125,000 + 135,000 + 100,000) / 3 = 120,000.

  • 130% of the average of the previous income is: 130% * 120,000 = 156,000 euros.

  • Surplus obtained in 2025: 350,000 – 156,000 = 194,000 euros.

In this case, since 194,000 euros exceeds 150,000 euros, the 150,000 euro limit applies. Therefore, Ms. POR will reduce her total employment income by 30% of 150,000 euros = 45,000 euros.