Skip to main content

Logo of the Government of SpainOrganization Logo

Menu

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Guide to Income Tax 2025. Part 1.
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Determination of reduced net income
Phase 3: Determining the net yield of modules

Practical Guide to Income Tax 2025. Part 1.

2. General corrective indices

The general correction indices are as follows:

Correction index for small companies
Season corrective index
Excess correction index
Corrective index for starting new activities
Rules for the application of corrective indices: order of application and incompatibilities

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you wish to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 17, 2026