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Form 100. Personal Income Tax Declaration 2019

7,4,3,3. Modules

The number of units of the different modules used, installed or employed in the activity will be determined based on the hours, in the case of salaried and non-salaried personnel, or days, in other cases, of employment, use or installation, except for the consumption of electrical energy or distance traveled, in which the kilowatts/hour consumed or the kilometers traveled will be taken into account, respectively. If it is not an integer, it will be expressed with two decimal figures.

When there is a partial use of a module in the activity, the value to be computed will be the one resulting from its proration based on its effective use.

Exceptionally, if it is not possible to determine this, it will be attributed in equal parts to each of the uses of the module.

Reduction of modules due to exceptional circumstances

The reduction of the modules may be requested from the Tax Administration in the following cases:

  • When the development of economic activity is affected by fires, floods, sinkholes or major breakdowns in industrial equipment, which entail serious anomalies in the development of the activity.

  • When the owner of the activity is temporarily incapacitated and has no other personnel employed.

In these cases, the interested parties may request the reduction of the signs, indices or modules at the Administration or Delegation of the State Tax Administration Agency corresponding to their tax domicile, within a period of thirty days from the date on which they occur. providing the evidence they consider appropriate and mentioning, where appropriate, the compensation to be received due to such anomalies.

Once the effectiveness of said anomalies has been proven, the reduction of the appropriate signs, indices or modules will be authorized.

Modules

Non-salaried staff

Non-salaried personnel is the entrepreneur.

His spouse and any minor children who live with him will also have this consideration, when, effectively working in the activity, they are not considered salaried personnel.

Computation of non-salaried personnel

  1. Businessman

    As a general rule, the employer will be counted as a non-salaried person (1,800 hours). In those cases in which dedication of less than 1,800 hours/year can be accredited for objective reasons, such as retirement, disability, plurality of activities or temporary closure of the operation, the effective time dedicated to the activity will be computed.

    In these cases, for the quantification of the tasks of management, organization and planning of the activity and, in general, those inherent to the ownership of the same, the entrepreneur will be computed in 450 hours/year, except when effective dedication is proven. higher or lower.

    Non-salaried personnel with a degree of disability equal to or greater than 33% will be counted at 75%.

  2. Spouse and minor children

    When the spouse or minor children are considered non-salaried personnel, the person who works in the activity for at least 1,800 hours/year will be counted as a non-salaried person. If the number of hours of work in the year has been lower, the proportion between the number of hours actually worked in the year and 1,800 will be estimated as the amount of the non-salaried person. When there is a degree of disability equal to or greater than 33%, they will be computed at 75 percent.

    As long as the owner of the activity is fully counted (before applying, if applicable, the disability reduction) and there is no more than one salaried person, the program will count the spouse and minor children who have non-salaried status. , at 50 percent. This reduction will be carried out, where appropriate, after having applied the corresponding reduction for the degree of disability equal to or greater than 33 percent.

Salaried staff

Salaried person is any other person, other than non-salaried personnel, who works in the activity.

In particular, the spouse and minor children of the business owner who live with him or her will be considered salaried personnel, provided that, with the appropriate employment contract and affiliation to the general Social Security regime, they work regularly and continuously in the business activity carried out. by the owner.

Students of specific vocational training who complete the mandatory training module in workplaces will not be counted as salaried persons . Personnel hired as interns must be counted as salaried personnel.

Calculation of salaried personnel

The person who works the number of annual hours per worker established in the corresponding collective agreement or, failing that, one thousand eight hundred hours/year will be counted as a salaried person. When the number of hours of work per year is lower or higher, the amount of the salaried person will be estimated as the proportion between the number of hours actually worked and those established in the collective agreement or, failing that, one thousand eight hundred.

Salaried personnel under nineteen years of age and those who provide their services under an apprenticeship or training contract will be counted as 60 per 100 . 40 per 100 will be counted for salaried personnel who are a person with a disability, with a degree of disability equal to or greater than 33 per 100.

These reductions of 60% and 40% are incompatible with each other.