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Form 100. 2019 Personal Income Tax return

7,4,3,3. Modules

The number of units of the different modules used, installed or used in the activity will be determined according to the hours, when of salaried and non-salaried staff, or days, in the remaining cases, of employment, use or installation, except for energy consumption electric or distance travelled, taking into account, respectively, the kilowatt/hour consumed or the kilometres travelled. If it is not a whole number, it will be expressed with two decimal numbers.

When a partial use of a module is made in the activity, the value to be calculated will be that resulting from its apportionment based on its effective use.

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

Reduction of modules due to exceptional circumstances

The Tax Administration may request the reduction of the modules in the following cases:

  • When the economic activity was affected by fires, floods, landslides or major industrial damage, which would result in serious anomalies in the development of the activity

  • When the holder of the activity is in a situation of temporary disability and has no other staff employed.

In these cases, interested parties may request the reduction of the signs, indices or modules in the Administration or Delegation of the State Administration Agency tax return corresponding to your tax address, within thirty days from the date on which they are produced, providing the evidence you consider necessary appropriate and stating, where applicable, the compensation to be received for such anomalies.

Once these anomalies have been proven to be effective, the reduction of the appropriate signs, indices or modules will be authorized.


Non-salaried staff

Non-salaried staff is the employer.

This consideration will also be given to your spouse and children who live with him, when, working effectively in the activity, they are not considered as salaried staff.

Calculation of non-salaried staff

  1. Business owner

    As a general rule, the employer will be counted as a non-salaried person (1,800 hours). In cases where a commitment of less than 1,800 hours/year may 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 calculated.

    In these cases, for quantifying the management, organisation and planning tasks of the activity and, in general, those inherent to the employer will be entitled to receive the same in 450 hours/year, except when an effective commitment of more or less is proven.

    Non-salaried staff with a degree of disability of 33% or more will be counted at 75%. 100

  2. Spouse and minor children

    When the spouse or minor children are considered as non-salaried staff, the person working in the activity will be counted as a non-salaried person at least 1,800 hours/year. 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 of 33% or more, they will be counted at 75% 100

    Provided that the activity holder is fully counted (before applying, if applicable, the disability reduction) and there is no more than one person employed, the program will count the spouse and minor children who have the status of non-salaried workers at 50 per 100. This reduction will be applied, if applicable, after applying the corresponding disability level of 33 per 100.

Salaried staff

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

In particular, the spouse and minor children of the employer living with him/her will be considered as salaried staff, provided that the appropriate employment contract and membership of the General Social Security regime, work normally and with continuity in the business activity carried out by the holder.

Students who are specifically trained in the compulsory training module in work centres will not be counted as salaried persons. Staff employed as a trainee must be counted as salaried staff.

Employee calculation

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

Employees under the age of nineteen who provide their services under a learning contract or for training will be counted at 60 per cent. 100 Employees who are a person with disabilities will be counted at 40 per cent, with a degree of disability of 100 per cent or more. 33 100

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