2. Reduction for economic activities carried out in the municipality of Lorca: 20 per 100

Regulations: Fourth Additional Provision of Order HAC/ 1164/2019, of November 22 ( BOE of the 30th).

Once the previous reduction has been applied and only for those taxpayers who carry out their economic activity in the municipality of Lorca and determine the net income of said activity by the objective estimation method, the net income of modules for 2020 corresponding to such activities may be reduced by 20 percent . The reduction must be recorded in box [1476] of the declaration.