7.5.3.10. Reduction for economic activities carried out in the municipality of Lorca

As a result of the seismic movements that occurred on May 11, 2011 in Lorca (Murcia), during the 2018 fiscal year taxpayers who carry out an activity in the municipality of Lorca will be able to apply a 20 percent reduction in the net income of modules.

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

Note:

If in the “ Information relating to the activity” window 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 income from the activity carried out in Lorca.