Skip to main content

Reduction for income from artistic activities obtained in an exceptional manner

Learn how this reduction applies to Income Tax 2025 for an employee or through an economic activity

Skip information index

Introduction

The sixtieth Additional Provision of Law 35/2006 on Personal Income Tax (LIRPF) has added a reduction to be applied from 01/01/2025 to the income from artistic activities obtained exceptionally, whether obtained as an employee or from the performance of an economic activity.