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 or non-salaried personnel, or days, in the remaining cases, of employment, use or installation, except for the consumption of electrical energy or distance travelled, in which case, the kilowatts/hour consumed or the kilometres travelled will be taken into account, respectively. If it is not an integer, it will be expressed with two decimal places.

When there is partial use of a module in the activity, the value to be computed will be the result of its apportionment based on its effective use.

Exceptionally, if it is not possible to determine this, it will be allocated equally to each of the uses of the module.

Reduction of modules due to exceptional circumstances

The tax authorities may request a reduction in the modules in the following cases:

• When the development of economic activity is affected by fires, floods, subsidence or major breakdowns in industrial equipment, which cause 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, interested parties may request the reduction of the signs, indexes or modules at the Administration or Delegation of the State Tax Administration Agency corresponding to their tax domicile, within thirty days from the date on which they occur, providing the evidence they consider appropriate and mentioning, where applicable, the compensation to be received due to such anomalies.

Once the effectiveness of these anomalies has been confirmed, the reduction of the signs, indices or modules that are appropriate will be authorized.

Modules

Non-salaried staff

Non-salaried personnel are the employer.

His/her spouse and minor children who live with him/her will also be considered as such when, while actually working in the activity, they are not considered salaried personnel.

Calculation 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 where it can be proven that less than 1,800 hours/year have been dedicated due to objective reasons, such as retirement, disability, multiple activities or temporary closure of the operation, the actual time dedicated to the activity will be counted.

   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 at 450 hours/year, except when a higher or lower effective dedication is accredited.

   Non-salaried staff with a disability level 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 worked in the year has been lower, the amount of the non-salaried person will be estimated as the proportion between the number of hours actually worked in the year and 1,800. When there is a degree of disability equal to or greater than 33%, it will be computed at 75 percent.

   As long as the activity holder is counted in full (before applying, where applicable, the reduction for disability) and there is no more than one salaried person, the program will count the spouse and minor children who are not salaried, at 50 percent. This reduction will be applied, where appropriate, after applying the corresponding reduction for the degree of disability equal to or greater than 33%.

Salaried staff

A 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 employer who live with him will be considered salaried personnel, provided that they have the appropriate employment contract and are affiliated to the general Social Security system, and that they work regularly and continuously in the business activity carried out by the owner.

Vocational training students who complete the compulsory training module in workplaces will not be counted as salaried persons. Staff hired as interns must be counted as salaried staff.

Calculation of salaried personnel

A person will be counted as an employee if he or she works the number of annual hours per worker established in the corresponding collective agreement or, failing that, one thousand eight hundred hours/year. When the number of hours worked per year is lower or higher, the amount of the salaried person will be estimated as the proportion existing 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 providing their services under an apprenticeship or training contract will be counted at % the total. Salaried personnel who are disabled people, with a degree of disability equal to or greater than 33%, will be counted as 40 percent

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