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Form 100. 2018 Personal Income Tax return

7,5,3,10. Reduction for economic activities carried out in the municipal district of Lorca

As a result of the seismic movements occurring on 11 May 2011 in Lorca (Murcia), during the 2018 financial year taxpayers who carry out an activity in the municipal district of Lorca will be able to apply a reduction of 20% of the net yield of modules.

However, if a reduction in signs, indices or modules has been individually authorised in 2018 due to exceptional circumstances, the taxpayers concerned may opt to apply the individually approved reduction or the reduction of 20% in this section. 100


If in the "Information on the activity" window you have selected code 2, you must complete box 0155 indicating the amount of the reduction corresponding to the part of the reduced net yield of the activity carried out in Lorca.