Amount and maximum limit

Reduction amount 

Once the aforementioned requirements have been met, the taxpayer may reduce by 30 percent of the portion of the net income corresponding to the aforementioned excess.

This reduction will apply subsequently, In their case, to the reductions provided for in sections 2 (for economically dependent self-employed workers and for incomes below 12,000 euros) and 3 (for the start of economic activity) of article 32 of the Law of IRPFABBR. Therefore, the net return on economic activities cannot be negative as a consequence of it.

Maximum limit of reduction

The amount of net income to which this reduction will be applied it will not be able to exceed the amount of 150,000 euros per year.