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Practical Guide to Income Tax 2025. Part 1.
Chapter 7. Income from economic activities. Direct estimation method
Phase 3. Determination of Total Reduced Net Return

Practical Guide to Income Tax 2025. Part 1.

Reduction for income from artistic activities

Regulations: Sixtieth Additional Provision of the Law IRPFABBR

Requirements for reducing artistic activities
Amount and maximum limit
Example: reduction for income from artistic activities

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Updated webpage: March 17, 2026