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Form 100. Personal Income Tax Declaration 2018 Reduction for economic activities carried out in the municipality of Lorca

As a consequence of the seismic movements that occurred on May 11, 2011 in Lorca (Murcia), during the 2018 financial year, taxpayers who carry out an activity in the municipality of Lorca may apply a reduction of 20 percent of the net yield of modules.

However, in the event that a reduction in signs, indices or modules has been individually authorized in 2018 due to exceptional circumstances, the affected taxpayers may choose to apply the individually approved reduction or the 20% reduction in this section. .


If in the window “ Information related to the activity” you have selected key 2, you must complete box 0155 indicating the amount of the reduction that corresponds to the part of the reduced net performance of the activity carried out in Lorca.