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Form 100. Personal Income Tax Declaration 2019

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

Activities in direct estimation

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

If the activity is carried out through an entity subject to the income attribution regime such as communities of property, existing inheritances, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc. You should not fill out this section, you should enter the net income attributed in section E "Special regimes" Income allocation regime: returns on capital and economic activities and capital gains and losses".

Key indicative of the type of activity 

In this box, the type or nature of the activity will be selected from one of the following five:

  1. Business activities of a commercial nature

    Those business activities that are thus qualified in accordance with the provisions of the Commercial Code have a commercial nature.

    In general, all activities that should 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 to be those through which natural, plant or animal products are obtained directly from farms and are not subjected to transformation, processing or manufacturing processes.

    A transformation, elaboration or manufacturing process will be considered any activity for which registration in an heading corresponding to industrial activities in the rates of the Tax on Economic Activities is mandatory.

    Agricultural and livestock activities include:

    1. Independent livestock.

    2. The provision, by farmers or ranchers, of accessory work or services of an agricultural or livestock nature, with the means that are ordinarily used on their farms.

    3. Livestock breeding, guarding and fattening services.

  3. Other non-commercial business activities

    For example, craft activities would be included in this key, provided that the sales of the built or manufactured objects are carried out in the artisans' own workshops.

  4. Professional activities of an artistic or sporting nature

    Artistic and sporting activities are those included in the Third Section of the Rates of the Tax on Economic Activities.

  5. Other professional activities

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

    In particular, income derived from the exercise of liberal professions has this consideration.

Method of determining net performance

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

Group or heading of IAE

The heading will be selected, if it is a business activity, or the group, if it is 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 code, the classification must be recorded in IAE of the main one (the one from which the greatest volume of income has been obtained).

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

Criteria for temporary allocation of collections and payments

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

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


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


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

Fractional payments and withholdings 

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

The fractional payments corresponding to all economic activities, including the fractional payments of activities carried out under the special income allocation regime, will be entered in Section M "Calculation of the tax and result of the declaration" box 0604 on page 22 of the statement.

Transfer of assets that have enjoyed freedom of amortization: excess of deducted amortization with respect to deductible amortization (Additional Provision thirtieth Personal Income Tax Law).

If assets that have enjoyed the freedom of amortization provided for in the eleventh Additional Provision of the consolidated text of the Corporate Tax Law have been transferred in 2019, for the calculation of the capital gain or loss the acquisition value will not be reduced by the amount of tax-deducted amortizations that exceed those that would have been tax deductible if the former had not been applied. For the transferor, the aforementioned excess will be considered the full performance of the economic activity in the tax period in which the transfer is made.

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

All deductible provisions and expenses that are difficult to justify will be quantified exclusively by applying the percentage of 5% of the net income, excluding these concepts from the calculation, with a limit of 2,000 euros. This calculation is carried out and applied by the program.

When you choose to apply the reduction provided for owners of economic activities carried out for a single client, the 5% percentage will not be applicable for provisions and expenses that are difficult to justify given the incompatibility between the two. 

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

Normally the reduction must be recorded without any sign. However, when the reduction affects a negative net return, it will be entered preceded by the sign (-).

Other reductions

If you are entitled to the reduction for beginning of an economic activity you must check the corresponding box. If you have carried out more than one economic activity during the year with the right to the reduction, including those carried out through entities under the income attribution regime, you must check the box corresponding to each of the activities.

If you meet the requirements to be able to apply the reduction for dependent self-employed workers or with a single linked client (Art 32.2.1) you must reflect your situation by indicating the corresponding key.

If you have not indicated any code in the box relating to the previous reduction and you meet the requirements for taxpayers with income less than 12,000 euros, (Art 32.2.3) the program will directly calculate the reduction.