A. General reduction of 20 percent
Taxpayers who determine the net income from their activity using the objective estimation method will generally apply a 20% reduction when it comes to the following activities:
| Group or heading of the Tax on Economic Activities ( IAE ). | Economic activity |
|---|---|
| --- | Raft culture of mussels. |
| 419.1 | Bread and pastry industries. |
| 419.2 | Pastry, cake and biscuit industries. |
| 419.3 | Fried dough processing industries. |
| 423.9 | Elaboration of fried potatoes, popcorn and things like that. |
| 641 | Retail trade of fruits, vegetables, greens and tubers. |
| 642.1, 2, 3 and 4 | Retail trade of meat and meat offal; of processed meat products and derivatives, except offal. |
| 642.5 | Retail trade of eggs, poultry, farm rabbits, game; and products derived therefrom. |
| 642.6 | Retail trade, in offal shops, of viscera and offal from farmed animals, fresh and frozen. |
| 643.1 and 2 | Retail trade of fish and other fishery and aquaculture products and snails. |
| 644.1 | Retail trade of bread, pastries, confectionery and similar goods and of milk and dairy products. |
| 644.2 | Bread, special breads and cakes delivery. |
| 644.3 | Retail trade of pastries, cakes and confectionery products. |
| 644.6 | Retail sale of fried dough, with or without toppings or fillings, crisps, snack products, nuts, sweets, chocolate preparations and soft drinks. |
| 647.1 | Retail sale of any kind of food and beverage products in establishments with a seller. |
| 647.2 and 3 | Retail sale of any kind of food products and beverages on a self-service or mixed basis in establishments whose sales area has a surface area of less than 400 square metres. |
| 659.4 | Retail sale of newspapers, magazines and books in kiosks located on public roads. |
| 691.1 | Repair of home electrical devices. |
| 691.2 | Repair of motor vehicles, bicycles and other vehicles. |
| 691.9 | Shoe repair. |
| 691.9 | Repair of other consumer goods nec (except shoe repair, restoration of works of art, furniture, antiques and musical instruments). |
| 692 | Industrial machinery repair. |
| 699 | Other repairs nec |
| 721.2 | Transportation by taxis. |
| 722 | Transport of goods by road. |
| 751.5 | Greasing and car wash. |
| 757 | Moving services. |
| 849.5 | Transport of couriers and errands, when the activity is carried out exclusively using own means of transport. |
| 933.1 | Teaching driving of land, water, aeronautical vehicles, etc. |
| 933.9 | Other teaching activities, such as languages, dressmaking, typing, shorthand, exam and competition preparation and similar activities nec |
| 967.2 | Schools and services of sport perfectioning. |
| 971.1 | Dyeing, dry cleaning, washing and ironing of ready-made clothes and used household items and clothing. |
| 972.1 | Services of hairdresser for women and men. |
| 972.2 | Beauty salons and institutes. |
| 973.3 | Document copying services using photocopy machines. |