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Form 100. Personal Income Tax Declaration 2019 Module units

Units Modules

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

Units non-salaried staff

The hours worked during the year by non-salaried people will be recorded, according to the detail that appears on the screen.

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

Salaried personnel units

The hours worked during the year by salaried persons will be recorded according to the detail that appears on the screen, distinguishing:

  • Salaried staff over 19 years of age

  • Salaried personnel under 19 years of age and/or who provide their services through an apprenticeship or training contract, who are not people with disabilities.

  • People with disabilities with a degree equal to or greater than 33%.

In the "Annual hours established in the collective agreement" box, if it is different from 1,800 hours, the annual number of working hours determined by the Collective Agreement in force for the year will be entered. If there is no Agreement, the information will be left blank.

If in 2019 there has been an increase in staff, and this has been indicated in the box "Information related to the activity", two will appear in the "salaried personnel" breakdown window columns to record the data corresponding to the years 2018 and 2019, so that the program applies, if there has been an increase in the number of units of the salaried personal module, the 0.40 reduction coefficient for employment incentives.

In the activities corresponding to the headings of the IAE 644.1, 644.2, 644.3 and 644.6, the module "salaried personnel" is broken down into two:

  1. Salaried manufacturing staff

  2. Remains of salaried personnel

In these cases, the computation of each of the two aforementioned modules must be carried out independently. When the same worker carries out manufacturing and other types of work, the number of hours that must be computed in each of said modules will depend on their dedication to each activity. If it is not possible to determine this dedication, it will be allocated in equal parts.

Electrical power

It will be understood as the one contracted with the energy supply company. It will be expressed in kilowatts (kw) and the number of days that each of the powers was contracted will be indicated.


In lodging services, "beds" will be understood as the number of units of accommodation capacity of the establishment.

"Tables" Units

In the activities of cafeterias, cafes and bars, restaurants, chocolate shops, ice cream parlors and horchaterias (sections 671.4; 671.5; 672.1, 2 and 3; 673.1; 673.2; 676 of the IAE), the "table" unit will be understood to refer to the unit capable of being occupied by four people. Tables with a higher or lower capacity will increase or reduce the amount of the applicable module in the corresponding proportion.

Boards occasionally used as tables. One unit of the "tables" module will be computed for every four people likely to occupy the boards.

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

The breakdown window will indicate:

  • Capacity: number of occupants allowed by the tables.

  • Tables: number of tables used with the capacity reflected in the previous box.

  • Number of days: days in which the tables have been installed.

Energy consumption

The kilowatts/hour (Kwh) consumed during the exercise will be indicated. When the invoice distinguishes between "active" and "reactive" energy, only the former will be counted. The program converts this data into "hundreds of kilowatt hours" which is the unit of the module.

Area of the premises

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

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

  • Non-independent premises: one that does not have its own sales room to serve the public because it is located inside another store, gallery or market.

  • Manufacturing location: In the activities corresponding to sections 644.1, 644.2, 644.3 and 644.6, manufacturing premises are understood to be those dedicated to manufacturing operations.

Oven surface

In activities that include the manufacture of bread, pastries, pastries, etc. (sections 419.1, 419.2, 644.1, 644.2, and 644.3 of the IAE), the surface of the oven will be understood to be that which corresponds to its technical characteristics.

The square decimeters (dm) will be indicated2) surface of the oven or ovens installed in the activity. The program converts this data into "hundreds of square decimeters" which is the unit of the module.

Distance travelled

In the self-taxi activity (section. 722.2) the number of kilometers traveled during the year by all the vehicles used will be indicated.

The program converts this data into "thousands of kilometers" which is the unit of the module.

Number of inhabitants

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. Resident status is acquired at the time of such registration.

Bar length

In cafe and bar activities (sections 673.1 and 673.2 of the IAE), a bar will be understood as the counter where the drinks and food requested by customers are served and supported.

Its length, expressed in meters with two decimal places, will be measured on the public side and the area reserved for waiter service will be excluded.

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


In people transportation activities (sections 721.1 and 3 of the IAE), "seats" will mean the number of units that appears on the vehicle's technical inspection card, excluding the driver and guide.

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

Fiscal power of the vehicle

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

Loading of transport elements and vehicle loading

The load capacity of a vehicle or set will be equal to the difference between the maximum total authorized mass (MMA) determined taking into account the possible administrative limitations that, where appropriate, are outlined in the Technical Inspection Cards and the sum of the corresponding defects. to the supporting vehicles (empty weight of the truck, trailer, semi-trailer and tractor head), expressed, as appropriate, in kilograms (load of transport elements) or tons (load of vehicles), the latter with two decimal figures.

In the case of tractor heads that use different semi-trailers, their tare weight will be evaluated at a maximum of eight tons.

Number of vehicles

In the vehicle driving teaching activity (section 933.1 of IAE ), the number of vehicles dedicated to teaching will be indicated.

Recreational machines

  • Type "A" or recreational machines:

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

    Also included in this group of type "A" machines are those that offer as the only additional incentive and due to the player's skill the possibility of continuing playing for the same initial amount in the form of an extension of the game itself or other additional ones. , which in no case may be exchanged for money or kind.

  • Type "B" or recreational machines with programmed prize:

    Type "B" machines are those that, in exchange for the price of the game, grant the user a period of use or play and, possibly in accordance with the game program, a cash prize.

    In addition, machines that, because they include some element of gambling, betting, betting or chance, are included in this type by the Ministry of the Interior, will also be considered as type "B" machines, provided that they are not affected by any of the exclusions contemplated in the Article 2 of the aforementioned Regulation.

Only installed recreational machines that are not property of the owner of the activity will be counted.

The operation of recreational machines by their owner constitutes an independent activity, classified in section 969.4 of the Tax on Economic Activities (IAE).

Attention : The program operates in any case with the generally approved modules and does not contemplate the application of reduced modules authorized by the Administration at the request of the interested party, so, in this case, the taxpayer must register them.