7.4.3.13. Completion of activities in objective estimation

Objective estimation activities (except agricultural, livestock and forestry)

If the activity is carried out through an entity subject to an income attribution regime such as joint property, unclaimed 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 in this section; you should record the attributed net income in section E "Special regimes" Income attribution regime: returns on capital and economic activities and capital gains and losses

Through a selection window you must indicate the group or heading of the activity you carry out.

For the purposes of calculating net income, the activities considered are those included in the Module Order, regardless of the premises in which they are carried out.

If an activity takes place in several locations, it is considered a single activity.

For example, if the activity "Cafeteria" under IAE heading 672.1 (three-cup cafeteria) is carried out in one location and the activity "Cafeteria" under IAE heading 672.3 (two-cup cafeteria) is carried out in a second location, for the purposes of the Objective Estimate it is a single activity as the Order of modules in the "Cafeteria" activity includes the headings: 672.1, 672.2 and 672.3.

On the contrary, if an activity under section 642.1 (retail trade of meat) and another under section 643.1 (retail trade of fish) are carried out in a single premises, these would be two activities since the Module Order considers them to be different activities.

Once the activity heading has been selected, a data capture window appears that collects the additional information necessary to calculate the net performance of that activity and, where applicable, the applicable correction indexes.

Seasonal activity

Seasonal activities are considered to be those that are usually only carried out during certain days of the year, continuous or alternating, provided that the total does not exceed one hundred and eighty days per year.

If it is a seasonal activity, this box must reflect the number of days of carrying out the activity during the 2019 financial year.

New activities

In the case of activities initiated in 2018 or 2019, the start year will be indicated, provided that the following circumstances apply:

That these are new activities whose exercise has started on or after January 1, 2018.
Let them not be seasonal activities.
That they have not been previously exercised under another ownership or qualification.
That they are carried out in premises or establishments dedicated exclusively to the new activity, completely separated from the rest of the business or professional activities that, where appropriate, the taxpayer may carry out.

Increase in staff

Has the number of salaried employees in the activity increased in 2019 compared to 2018?

In order for the program to correctly calculate the "reduction due to employment incentives", it will have to indicate whether or not there has been an increase in the number of salaried people, comparing the situation existing on December 31, 2019 with the situation on the same date in 2018. Likewise, it is understood that there has been an increase in staff if at any time during 2019 there has been a greater number of salaried employees, in absolute terms, compared to the maximum number of employees existing on any day in 2018.

For these purposes, workers who should not be counted as salaried personnel will not be taken into account.

Carries out the activity in a single location or without it

Indicate Yes/No as appropriate.

Indicate the number of vehicles used for the activity

If you have one, indicate the number of vehicles used for the activity.

The vehicle's load capacity is greater than 1,000 KG

If you have only one vehicle used for the activity, indicate whether or not its load capacity exceeds 1,000 kg.

Municipality where the activity is carried out

Indicate 1, 2 or 3 according to the number of inhabitants of the municipality where the activity is carried out.

The number of inhabitants will be that of the legal population of the municipality, made up of the total number of residents registered in the Municipal Register of Inhabitants, present and absent.

When the activity is carried out in several municipalities, the one with the largest population will be indicated.

For the mussel production activity in rafts (number of rafts and auxiliary boats)

You must enter the number that comes from those listed, depending on the rafts and auxiliary boats with which the activity is carried out.

For the activity of road freight transport and moving services IAE :722 and 757

You must check the corresponding box if the activity is carried out with tractor-trailers and the owner does not have semi-trailers.

Maximum number of employees who worked simultaneously in 2019

The maximum number of salaried persons who have worked in the activity simultaneously at any time during the year must be recorded, not including those workers who should not be counted as salaried personnel.

If the activity is not seasonal and has been carried out only during part of the year

In cases where the activity begins after 1 January or ceases before 31 December, the number of days on which the activity has been carried out must be stated, without deducting vacation days, weekly rest days or holidays.

If in 2019 the activity was carried out in Lorca (Murcia)

If in 2019 the activity was carried out in Lorca, you must select one of the following keys:

Activity carried out exclusively in Lorca.
Activity carried out in Lorca and other municipalities.

If you select key 2 you must complete box 1476 indicating the amount of the reduction that corresponds to the part of the reduced net income from the activity carried out in Lorca. The applicable reduction will be 20 percent of that portion of the reduced net income.

If you select key 1 the program will calculate the reduction and fill in box 1476.

Split payments and withholdings

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

The split payments (form 131 corresponding to all economic activities carried out in objective estimation) will be recorded in Section M "Calculation of the Tax and Result of the declaration" (box 0604 on page 22 of the declaration).

Criterion for the temporary allocation of collections and payments

Check this box if you wish to opt for the temporary allocation criterion for collections and payments.

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

Once the IAE heading corresponding to the activity has been entered and the data in the " Information relating to activity " window has been completed, the program will display the modules applicable to it.