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Form 100. 2019 Personal Income Tax return

7,4,2,8. Completion of activities in direct estimate

Activities in direct estimation

The economic activities carried out by the taxpayer are included in the direct estimate in any of their modalities (normal or simplified).

If the activity is carried out through an entity subject to the income allocation regime, such as the communities of assets, the inheritance entities, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc., must not complete this section, the net yield attributed in section E "Special regimes" Income allocation system: Capital and economic activities and capital gains and losses. "

Indicative code of the type of activity 

In this box, select the type or nature of the activity from among the following five:

  1. Commercial business activities

    Business activities that are thus classified in accordance with the provisions of the Commercial Code.

    In general, all activities that must not be included in any of the following numbers will be classified in this section.

  2. Agricultural, livestock, forestry and fishing activities

    Agricultural or livestock activities are understood as those through which natural, plant or animal products are obtained directly from holdings and are not subject to processing, production or manufacturing processes.

    Any activity for which the registration in a heading corresponding to industrial activities in the fees of the Economic Activities Tax is mandatory will be considered a transformation, elaboration or manufacturing process.

    Agricultural and livestock activities include:

    1. Independent livestock.

    2. The provision, by farmers or ranchers, of agricultural or livestock ancillary work or services, with the means that are usually used in their holdings.

    3. Livestock farming, storage and fattening services.

  3. Other non-commercial business activities

    This key would include, for example, craft activities, provided that the sales of built or manufactured objects are made in the artisans'own workshops.

  4. Artistic or sports professional activities

    Artistic and sporting activities are those included in Section Three of the Fees for Economic Activities Tax.

  5. Other professional activities

    Apart from the artistic and sporting activities indicated in the previous key, they are professional activities, as a general rule, those included in Section Two of the fees of the Economic Activities Tax (even if they are developed by communities of goods and other entities in the income allocation system, to whom the IAE regulations require them to register under the heading correlative or analogous to Section One).

    In particular, this consideration is given to the returns derived from the exercise of liberal professions.

Method for determining net yield

You must indicate the method of determining the net yield: Normal or Simplified.

Group or heading of IAE

Select the heading, if it is a business activity, or the group, if professional, in which the activity is classified for the purposes of the Economic Activities Tax.

If the taxpayer carries out several activities within the same key, the classification of the principal must be entered in the IAE (the one with the highest volume of income).

Exceptionally, if the activity carried out does not require registration in the Economic Activities Tax, this box will be left incomplete.

Criterion for the theoretical allocation of collections and payments

This box will be marked by holders of non-commercial business activities or professional activities that opt for the criterion of temporary allocation of collections and payments.

This option must necessarily refer to all the activities carried out by the same holder.


You must enter the full income of the activity in each of the sections


It must include, in a itemised way, the expenses of the activity that are tax deductible.

Instalment payments and withholdings 

You must enter the amount of the withholdings and payments on account and the program will transfer them to box 0599 on page 22 of the tax return.

Instalment payments corresponding to all economic activities, including instalment payments of activities carried out under the special income allocation regime, shall be recorded in Section M "Tax calculation and result of the tax return" box 0604 of page 22 of the tax return.

Transfer of capital assets that have enjoyed freedom of amortisation: excess of depreciation deducted from deductible depreciation (additional provision of the Personal Income Tax Act).

If 2019 capital elements have been transferred that have enjoyed the freedom of amortisation provided for in the additional provision of the eleventh revised text of the Corporation Tax Act, for the calculation of capital gains or losses, the acquisition value will not be reduced in the amount of the tax repayments deducted that exceed those which have been tax deductible if this has not been applied. The excess shall be considered as the full return on economic activity for the transferor in the tax period in which the transfer is carried out.

Deductible provisions and expenses that are difficult to justify (simplified direct estimate)

All deductible provisions and expenses of difficult justification will be quantified exclusively by applying the percentage of 5 per 100 on net income, excluding these items for the calculation, with a limit of 2,000 euros. This calculation is carried out and applied by the program.

When the reduction planned for holders of economic activities carried out for a single customer is chosen, the percentage of 5% will not be applicable for provisions and expenses that are difficult to justify given the incompatibility between both. 

Reduction for returns generated in more than two years or obtained in a notoriously irregular manner

The reduction should normally be entered without a sign. However, when the reduction affects a negative net return, it shall be entered in advance of the sign (-).

Other reductions

If you have the right to reduce the amount by starting an economic activity, you must tick the corresponding box. If you have carried out more than one economic activity during the financial year with the right to reduction, including those carried out through entities in the income allocation regime, you must tick the box corresponding to each of the activities.

If you meet the requirements to apply the reduction for self-employed workers who are dependent or have a single linked customer (Art. 32,2), you must reflect their situation by indicating the corresponding code.

If you have not entered any code in the box regarding the previous reduction and you meet the requirements for taxpayers with income below 12,000 euros, (Art 32,2 .3º) the program will calculate the reduction directly.