Reduction for income from artistic activities earned exceptionally
Employee (employed work)
- [0058] Reduction for income from artistic activities earned exceptionally (60th AP)
Economic activity (direct assessment)
- [0237] Reduction for income from artistic activities earned exceptionally (60th AP)
What does it consist of?
When 2025 income exceeds 130% of the average income reported in 2022, 2023 and 2024, that excess is reduced by 30%.
The amount on which this reduction is applied may not exceed €150,000 per year. It does not apply where the irregularity reduction already applies (article 18.2 LIRPF for employment income, or article 32.1 LIRPF for economic activities).
Employment income (employed work) — box [0058]
It applies in cases of:
- Creation of literary, artistic or scientific works provided that the exploitation rights are assigned (article 17.2.d LIRPF).
- The special employment relationship of artists working in the performing, audiovisual and musical arts, as well as those carrying out the necessary technical or auxiliary activities.
Example — employed work:
Gross income 2025: €70,000 · Reported 2022/2023/2024: €30,000 / 25,000 / 35,000
Average: €30,000 → 130% = €39,000 · Excess: 70,000 − 39,000 = €31,000
Reduction: 30% × 31,000 = €9,300
Economic activity under direct assessment — box [0237]
It applies to the net income from economic activities arising from activities included in groups 851, 852, 853, 861, 862, 864 and 869 of section two and in groupings 01, 02, 03 and 05 of section three of the IAE tariffs. It is applied after the reductions of articles 32.2 and 32.3 LIRPF.
Example — economic activity:
Net income 2025: €98,000 · 2022/2023/2024: €50,000 / 45,000 / 55,000
Average: €50,000 → 130% = €65,000 · Excess: 98,000 − 65,000 = €33,000
Reduction: 30% × 33,000 = €9,900