B. General reduction of 35 percent
For the activities linked to the tourism, hospitality and trade sectors listed below, taxpayers who determine the net income of their activity using the objective estimation method will apply a reduction of 35%:
| Group or heading of the Tax on Economic Activities ( IAE ) | Economic activity |
|---|---|
| 651.1 | Retail trade of textile products, home textiles, carpets and similar items and upholstery items. |
| 651.2 | Retail trade of all kinds of clothing and headwear. |
| 651.3 and 5 | Retail sale of lingerie, corsetry and special garments. |
| 651.4 | Retail trade of haberdashery and packaging items. |
| 651.6 | Retail trade of footwear, leather goods and imitation or substitute products, belts, wallets, bags, suitcases and travel items in general. |
| 652.2 and 3 | Retail trade of drugstore products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemical products, and articles for hygiene and personal care. |
| 653.1 | Retail sale of furniture. |
| 653.2 | Retail trade of electrical and electronic equipment and devices, household appliances and other household appliances powered by energy other than electricity, as well as kitchen furniture. |
| 653.3 | Retail trade of household items, hardware, decorations, gifts, or merchandise (including costume jewelry and small appliances). |
| 653.4 and 5 | Retail trade of construction materials, sanitary items and furniture, doors, windows, blinds, etc. |
| 653.9 | Retail trade of other household equipment items nec |
| 654.2 | Retail trade of accessories and spare parts for land vehicles. |
| 654.5 | Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic equipment). |
| 654.6 | Retail trade of tyres, bands or bandages and air chambers for all types of vehicles, except for wholesale trade activities of the aforementioned articles. |
| 659.2 | Retail sale of office furniture and office machinery and equipment. |
| 659.3 | Retail sale of medical, orthopedic, optical and photographic equipment and instruments. |
| 659.4 | Retail sale of books, newspapers, stationery and office supplies and drawing and fine arts items, except in kiosks located on public roads. |
| 659.6 | Retail trade of toys, sporting goods, sports clothing, footwear and headgear, weapons, ammunition and fireworks. |
| 659.7 | Retail trade of seeds, fertilizers, flowers and plants and small animals. |
| 662.2 | Retail trade of all kinds of articles, including food and beverages, in establishments other than those specified in group 661 and in section 662.1. |
| 663.1 | Retail trade outside a permanent commercial establishment of food products, including beverages and ice cream. |
| 663.2 | Retail trade outside a permanent commercial establishment of textile and clothing articles. |
| 663.3 | Retail trade outside a permanent commercial establishment of footwear, skins and leather goods. |
| 663.4 | Retail trade outside a permanent commercial establishment of drugstore and cosmetic items and chemical products in general. |
| 663.9 | Retail trade outside a permanent commercial establishment of other kinds of goods nec |
| 671.4 | Two-star restaurants. |
| 671.5 | One-fork restaurants. |
| 672.1, 2 and 3 | Coffee shops. |
| 673.1 | Special category cafes and bars. |
| 673.2 | Other cafes and bars. |
| 675 | Services in kiosks, boxes, barracks or other similar premises. |
| 676 | Services in chocolate shops, ice cream parlors and horchaterias. |
| 681 | Lodging services in one or two star hotels and motels. |
| 682 | Accommodation service in hostels and guest houses. |
| 683 | Accommodation service in boarding houses and guests. |
| 721.1 and 3 | Urban transport by bus and for travellers by highway. |