Phase 2: Determination of reduced net income

Regulations:See Annex I and instruction 2.2 of the aforementioned Annex I Order HAC/1347/2024, of November 28 (BOE November 30th)

The determination of the reduced net income is the result of deducting from the previous net income determined in phase 1 above the amounts corresponding to the concepts discussed below:

1. Amortization of tangible and intangible assets (except forestry activities)