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Form 100. 2019 Personal Income Tax return

7,4,3,13,1. Module units

Modules Units

In the column "Units " , the number of units of each of the applicable modules will be entered, for which a window of breakdown is available that allows the calculation to be carried out.

Non-salaried personnel units

The hours worked during the year by non-salaried persons will be recorded, according to the details shown on the screen.

For each non-salaried person, a maximum of 1,800 hours/year will be calculated

Salaried staff units

The hours worked during the year by the salaried persons will be recorded according to the details shown on the screen, distinguishing between:

  • Salaried staff over 19 years old

  • Salaried staff under 19 years of age and/or who provide their services through a learning contract or for training, who are not persons with disabilities.

  • People with disabilities with a degree of 33% or more.

In the box "Annual hours set out in the collective agreement," the annual number of working hours determined by the Collective Agreement in force in the financial year shall be entered, if different to 1,800 hours. If there is no Agreement, the data will be left blank.

If there has been an increase in the workforce in 2019, and this has been indicated in the "Information on the activity , "in the" salaried staff "breakdown window, two columns will appear to enter the data for the years 2018 and 2019, in order for the program to apply, if there has been an increase in the number of units in the employee module, the coefficient 0.40 of reduction for incentives to employment.

In the activities corresponding to the IAE 644,1, 644,2 644,3 and 644,6 headings, the "salaried staff" module is broken down into two:

  1. Manufacturing salaried staff

  2. Employee remains

In these cases, the calculation of each of the two modules mentioned must be carried out independently. When the same worker carries out manufacturing and other tasks, the number of hours to be counted in each of these modules will depend on their dedication to one and another activity. If this dedication cannot be determined, it will be attributed equally.

Electrical power

The contracted company will be understood as the energy supply company. It will be expressed in kilowatts (kW) and the number of days each power has contracted will be indicated.


In the accommodation services, the number of accommodation units of the establishment shall be understood as "places."

"Tables" units

In the activities of coffee shops, cafes and bars, restaurants, chocolate shops, ice-cream shops and hobs (headings 671,4; 671,5; 672,1, 2 And 3; 673,1; 673,2; 676 Of the IAE), the "desk" unit shall be understood as referring to the one that can be occupied by four people. The upper or lower capacity tables will increase or reduce the amount of the applicable module in the corresponding proportion.

Boards that are occasionally used as tables. A unit of the "tables" module will be counted for every four people who can occupy the boards.

Bars adapted to serve meals. These bars will not be counted for the purpose of determining the number of units in the "tables" module.

The breakdown window will indicate:

  • Capacity: Number of occupants that allow the tables.

  • Tables: Number of tables used with the capacity shown in the previous box.

  • No. of days: Days on which the tables have been installed.

Energy consumption

The kilowatt hours (kWh) consumed during the financial year will be indicated. When the invoice is divided between "active" and "reactive" energy, only the first will be counted. The program converts this data into "hundreds of kilowatt/hour" which is the module unit.

Area of the premises

The area of the premises will be taken as defined for the purposes of the Economic Activities Tax.

  • Independent premises: The one that has a sales room for public service. For these purposes, independent premises are considered to be those where the activity is not carried out directly as management centres, administrative offices, calculation centres, warehouses or deposits.

  • Non-independent premises: The customer does not have their own sales room to attend to the public as they are located in another premises, gallery or market.

  • Manufacturing premises: In the activities corresponding to headings 644,1, 644,2, 644,3 and 644,6, the manufacturing premises are understood as that dedicated to manufacturing operations.

Furnace surface

In activities that include the manufacture of bread, pastries, etc. (Headings 419,1, 419,2, 644,1, 644,2 and 644,3 of the IAE), the furnace surface shall be understood as the one corresponding to its technical characteristics.

Square decimeter (dm)2) Of the area of the oven or ovens installed in the activity. The program converts this data into "hundreds of square decimeter" which is the module unit.

Distance travelled

In the taxi activity (section. 722,2) The number of kilometres travelled during the year for all vehicles used will be indicated.

The program turns this data into "thousands of kilometres" which is the module's unit.

Number of inhabitants

The number of inhabitants will be that of the town of law of the municipality, made up of the total number of residents registered in the Municipal Register of Residents, present and absent. The condition of residents is acquired at the time of such registration.

BAR Length

In coffee and bar activities (items 673,1 and 673,2 of the IAE), the bar will be understood as the counter where drinks and food are served and supported by customers.

Its length, expressed in metres with two decimal places, will be measured on the public side and the area reserved for the server service will be excluded from them.

If there are auxiliary bars that support the walls, pillars, etc., whether or not they have stools, their length will be included for the module to be calculated.


In the activities of transporting people (headings 721,1 and 3 of the IAE), "seats" shall mean the number of units on the vehicle's technical inspection card, excluding those of the driver and the driver's license.

Vehicles specifically adapted for school transport. The calculation of units in the seat module of these vehicles must be carried out by the equivalent number of adult seats. For these purposes, it will be considered that every three seats for children under 14 years old are equivalent to two adult seats.

Vehicle tax power

The "CVF" module will be defined by the tax power that appears on the Technical Inspection Card.

Loading of vehicle transport and loading elements

The load capacity of a vehicle or assembly will be the same as the difference between the maximum authorised mass (MAM) determined by having it has the possible administrative limitations that may be indicated in the Technical Inspection Cards and the sum of the periods corresponding to the vehicle bearing (empty weight of the lorry, trailer, semi-trailer and tractor), expressed as applicable in kilograms ( loading of transport elements) or tonnes (vehicle loading), the latter with two decimal figures.

For tractor heads using different semi-trailers, their tare will be evaluated at a maximum of eight tons.

Number of vehicles

The number of vehicles dedicated to teaching (section 933,1 of the IAE) will be indicated in the activity of teaching vehicles

Recreational machines

  • "A" or recreational machines:

    These are mere hobby or recreation that are limited to giving the user a time of use or play in exchange for the price of the item, without being able to grant any kind of cash prize, in kind or in the form of points exchangeable for objects or money.

    This group of "A" type machines also includes those that offer as a single additional incentive and due to the ability the player may continue to play for the same initial amount in the form of an extension of the game itself or of other additional, which may in no case be redeemed for money or kind.

  • "B" or recreational machines with a scheduled prize:

    "B" type machines are those that, in exchange for the price of the game, grant the user a time of use or play and, eventually in accordance with the gaming program, a cash prize.

    In addition, machines that include a game element, bet, send or, if possible, include the Ministry of the Interior, provided that they are not affected by any of the exclusions referred to in Article 2 of the aforementioned Regulation.

Only installed recreational machines that are not owned by the activity holder will be counted.

The operation of recreational machines by its owner constitutes an independent activity, classified under heading 969,4 of the Economic Activities Tax (IAE).

Attention :The program operates in all cases with the modules approved in general and does not include the application of reduced modules authorised by the Administration at the request of the interested party, so in this case, the taxpayer must enter them.