1. General reduction: 5 per 100

Regulations: Fifty-fourth Additional Provision of the Law IRPFABBR and Additional Provision One Order HAC/1347/2024, of November 28 (BOE November 30th).

For 2025, the 5 percent reduction in net module income is maintained, applicable in general to all taxpayers who determine the net income of their activity by the objective estimation method.