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Form 100. Personal Income Tax Declaration 2018 Extraordinary expenses due to exceptional circumstances

When the development of the activity is affected by fires, floods, subsidence or other exceptional circumstances that determine extraordinary expenses unrelated to the normal process of the exercise of the activity, the net return may be reduced by the amount of said expenses, provided that this has been established. circumstance made known to the Tax Administration within a period of 30 days from the date on which it occurred.