Skip to main content

Spanish Government Logo Organization Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
User manual for filing
Form 100. Personal Income Tax Return 2018
7. Fill in Income Tax return (I)
7.5. Earnings from economic activities
7.5.3. Objective estimation regime (except agricultural, livestock and forestry activities)

Form 100. Personal Income Tax Return 2018

7.5.3.9. General reduction

The positive net return calculated in accordance with the provisions of the preceding paragraphs may be reduced by 5%.

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: 04/April/2023