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Form 100. Personal Income Tax Declaration 2019 Completion of activities in objective estimation

Activities in objective estimation (except agricultural, livestock and forestry)

If the activity is carried out through an entity subject to a regime of attribution of income 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 must fill out this section, you must enter the net income attributed in section E "Special regimes" Income allocation regime: returns on capital and economic activities and capital gains and losses

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

For the purposes of calculating net performance, activities are considered to be 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 in one premises the activity "Coffee shop" heading 672.1 of the IAE (three-cup cafeteria) is carried out and in a second premises the activity "Cafeteria" of heading IAE 672.3 (two-cup cafeteria) is carried out, for the purposes of the Objective Estimation is a single activity by encompassing the Order of modules in the "Cafeteria" activity the headings: 672.1, 672.2 and 672.3.

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

seasonal activity

Seasonal activities are considered to be those that usually only take place during certain days of the year, continuous or alternate, as long as 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 exercise of the activity during fiscal year 2019.

New activities

In the case of activities started during 2018 or 2019, the start year will be indicated, provided that the following circumstances occur:

  1. That these are new activities whose exercise has begun on or after January 1, 2018.

  2. Let these not be seasonal activities.

  3. That have not been previously exercised under another ownership or qualification.

  4. That they are carried out in premises or establishments dedicated exclusively to the new activity, with total separation from the rest of the business or professional activities that, where appropriate, the taxpayer could carry out.

Staff increase

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

In order for the program to correctly calculate the "reduction for employment incentives" it will have to indicate whether or not there has been an increase in the number of salaried people, comparing the existing situation as of December 31, 2019 with respect to 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 a greater number of salaried people has been available, in absolute terms, compared to the maximum number of those existing on any day in 2018.

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

Carry out the activity in a single location or without it 

Mark Yes/No as appropriate.

Indicate the number of vehicles affected by the activity

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

The load capacity of the vehicle is more 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

It will indicate 1,2 or 3 depending on 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, constituted by 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 punts (number of punts and auxiliary boats)

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

For the activity of transporting goods by road and moving services IAE :722 and 757

You must mark 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 have worked simultaneously in 2019

The maximum number of salaried people who have worked in the activity simultaneously at any time of 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 for part of the year

In cases where the activity begins after January 1 or ceases before December 31, the number of days in which the activity has been carried out must be entered, without discounting 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:

  1. Activity carried out exclusively in Lorca.

  2. 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 of the activity carried out in Lorca. The applicable reduction will be 20 percent of that part of the reduced net income.

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

Fractional 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.

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

Criteria for temporal allocation of collections and payments

You will check this box if you want to 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.

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

  1. Module units
  2. Minorations, corrective indexes and reductions