7,4,3,6. Correction indices
The correction rates shall be applied according to the order listed, provided that they are not incompatible, on the net yield that is less than or, where applicable, on the rectified value of the same
Special correction rates
Special corrective indices will only be applied in those specific activities listed below:
- Retail trade activity in the press, magazines and books in kiosks located on the public road.
- Taxi transport activity.
- Urban transport activity for the group and for road travellers.
- Road freight transport activities and removal services.
- Production activity of mussels in a sweet sauce.
General correction indices
The general correction rates are applicable to any of the activities in which the circumstances indicated in each case occur.
- Corrective index for small companies.
- Seasonal corrective index.
- Excess correction index.
- Corrective index for starting new activities.
Incompatibilities between the correction indices
Under no circumstances will the corrective index be applicable for small enterprises to activities for which the special correction rates are foreseen, with the exception of applicable to retail trade in the press, magazines and books in kiosks located on the public roads (IAE heading: 659,4).
When the corrective index for small enterprises is applicable, the excess correction index will not be applied
When the season adjustment index is applicable, the corrective index will not be applied for the start of new activities (b.4).
Kiosks located on the public road
To retail trade in the press, magazines and books in kiosks located on the public roads (IAE heading: 659,4), The following special corrective indices are applicable, according to the municipality where the kiosk is located:
|
Location of the kiosks |
Contents |
|---|---|
| Madrid and Barcelona | 1.00 |
| Municipalities with more than 100,000 inhabitants | 0.95 |
| Other municipalities | 0.80 |
When, due to exercising the activity in several municipalities, there is the possibility of applying more than one of the above indices, the corresponding index will be applied as the only one corresponding to the municipality with the largest population.
For retail sales of press, magazines and books in kiosks located on the public roads, the corrective index for small enterprises may be applied when all the conditions are met.
Transportation by taxi
To the activity of transport by taxis (heading IAE: 721,2), The following special corrective indices are applicable, according to the town of the municipality where the activity is carried out:
|
Town/city of the municipality |
Contents |
|---|---|
| Up to 2,000 inhabitants | 0.75 |
| From 2,001 to 10,000 inhabitants | 0.80 |
| From 10,001 to 50,000 inhabitants | 0.85 |
| From 50,001 to 100,000 inhabitants | 0.90 |
| More than 100,000 inhabitants | 1.00 |
When, due to exercising the activity in several municipalities, there is the possibility of applying more than one of the above indices, the corresponding index will be applied as the only one corresponding to the municipality with the largest population.
Under no circumstances will the corrective index for small size companies or the excess corrective index be applicable to the taxi transport activity.
Collective urban transport and road passenger transport
To the urban transport activity of the group and of road passengers (IAE headings: 721,1 And 3) the 0.80 index will be applied when the holder has a single vehicle.
Under no circumstances will the corrective index for small enterprises be applicable to this activity.
Transport of goods by road and removal services
To the activities of transporting goods by road and removal services (IAE classification: Groups 722 and 757), the index 0.80 will be applied when the holder has a single vehicle. The index 0.90 will be applied when the activity is carried out with tryptomes and the holder does not have semi-trailers. When the activity is carried out with a single tractostomon and without semi-trailers, the index 0.75 will be applied exclusively.
Under no circumstances will the corrective index for small enterprises be applicable to these activities.
Production of mussels in sweet sauce
The production of mussels in a batea will be subject to one of the following corrective indices, depending on the number of sweet potatoes and auxiliary boats:
-
Company with a single boat and no auxiliary boat: 0.75.
-
Company with a single launch and an auxiliary ship of less than 15 tonnes of gross registration (RTR.B): 0.85.
-
Company with a single boat and an auxiliary boat from 15 to 30 T.R.B.; And company with two sweet treats and no auxiliary boat: 0.90.
-
Company with a single boat and an auxiliary boat of more than 30 T.R.B.; And company with two sweet potatoes and an auxiliary boat of less than 15 T.R.B.: 0.95.
Corrective index for small businesses
-
No salaried staff
When the activity is carried out without salaried staff and, in addition, each and every of the following circumstances, the corresponding index will be applied, depending on the population in which the activity is carried out:
-
Holder of natural person.
-
Carry out the activity in a single premises.
-
Not having more than one vehicle attached to the activity and not exceeding 1,000 kg of cargo capacity.
Town/city of the municipality
Contents
Up to 2,000 inhabitants 0.70 From 2,001 to 5,000 inhabitants 0.75 More than 5,000 inhabitants 0.80 When, due to exercising the activity in several municipalities, there is the possibility of applying more than one of the above indices, the corresponding index will be applied as the only one corresponding to the municipality with the largest population.
-
-
Up to two workers
When the circumstances indicated above occur and, in addition, the activity is carried out with salaried staff, up to 2 workers, the index 0.90 will be applied, regardless of the population of the municipality in which the activity is carried out.
When the corrective index for small enterprises is applicable, the excess correction index will not be applied.
Seasonal corrective index
Seasonal activities are considered to be those that are usually only carried out during certain days of the year, continuous or alternate, provided that the total does not exceed 180 days per year.
When the activity is considered seasonal activity, the corresponding rate will be applied depending on the duration of the season.
|
Season's duration |
Contents |
|---|---|
| Up to 60 days | 1.50 |
| 61 To 120 days | 1.35 |
| 121 To 180 days | 1.25 |
When the season adjustment index is applicable, the corrective index will not be applied for the start of new activities.
Excess correction index
When the net yield decreases, or, where applicable, rectified by applying the correction indices exceeds the amounts set in each case, the index 1.30 will be applied to the excess of these amounts.
The excess correction index will not be applicable when the corrective index for small companies is applicable.
Corrective index for starting new activities
The taxpayer who has started new activities may apply the following corrective indices in 2019, depending on the first or second year of the start of the activity.
|
Financial year |
Contents |
|---|---|
| First | 0.80 |
| Second | 0.90 |
When the taxpayer is a person with a disability, with a degree of disability of 33% or more, the applicable corrective indices will be: 100
|
Financial year |
Contents |
|---|---|
| First | 0.60 |
| Second | 0.70 |
The following circumstances must be met to apply this corrective index:
-
New activities that are initiated from 1 January 2018.
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Not seasonal activities.
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That they have not previously been exercised under another ownership or rating.
-
Carried out at a premises or establishment dedicated exclusively to this activity, with total separation of the other business or professional activities that the taxpayer may carry out, if applicable.