7,4,3,6. Corrective indices
The corrective indices will be applied in the order in which they are listed, provided that they are not incompatible, on the reduced net yield or, where appropriate, on the rectified by application of the same.
Special corrective indices
Special correction indices will only be applied to the specific activities listed below:
- Retail trade activity of newspapers, magazines and books in kiosks located on public roads.
- Taxi transport activity.
- Urban collective and passenger road transport activity.
- Road freight transport activities and moving services.
- Mussel production activity in rafts.
General corrective indices
The general correction indices are applicable to any of the activities in which the circumstances indicated in each case occur.
- Corrective index for small companies.
- Seasonal correction index.
- Excess correction index.
- Correction index for the start of new activities.
Incompatibilities between correction indices
In no case will the correction index for small companies be applicable to the activities for which special correction indexes are provided, except for the one applicable to the retail trade of newspapers, magazines and books in kiosks located on public roads (IAE heading: 659.4).
When the correction index for small companies is applicable, the excess correction index will not be applied.
When the seasonal correction index is applicable, the correction index for the start of new activities (b.4) will not apply.
Kiosks located on public roads
To the retail trade activity of newspapers, magazines and books in kiosks located on public roads (IAE heading: 659.4), the following special correction indices apply, depending on the municipality where the kiosk is located:
|
Location of kiosks |
Contents |
|---|---|
| Madrid and Barcelona | 1.00 |
| Municipalities with more than 100,000 inhabitants | 0.95 |
| Other municipalities | 0.80 |
When, due to the activity being carried out in several municipalities, there is the possibility of applying more than one of the previous indices, the index corresponding to the municipality with the largest population will be applied as the only index.
The corrective index for small businesses may be applied to the retail trade of newspapers, magazines and books in kiosks located on public roads, when all the conditions are met.
Transportation by taxi
To the activity of transport by taxis (IAE heading: 721.2), the following special correction indices apply, depending on the population of the municipality where the activity is carried out:
|
Population 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 the activity is carried out in several municipalities and it is possible to apply more than one of the above indexes, the index corresponding to the municipality with the largest population will be applied as the only one.
The correction index for small companies or the excess correction index will not be applicable to the activity of transport by taxis under any circumstances.
Urban transport by bus and for travellers by highway
To the activity of urban collective transport and passengers by road (IAE sections: 721.1 and 3) the index 0.80 will be applied when the holder has only one vehicle.
The correction index for small companies will not be applicable to this activity under any circumstances.
Road freight transport and moving services
To the activities of road freight transport and moving services (IAE classification: groups 722 and 757), the index 0.80 will be applied when the holder has a single vehicle. Index 0.90 will be applied when the activity is carried out with tractor-trailers and the owner does not have semi-trailers. When the activity is carried out with a single tractor-trailer and without semi-trailers, only index 0.75 will be applied.
The correction index for small companies will not be applicable to these activities under any circumstances.
Punting mussel production
One of the following correction indices will be applied to the mussel production activity in rafts, depending on the number of rafts and auxiliary vessels:
-
Company with only one raft and no auxiliary boat: 0.75.
-
Company with a single mussel farm and an auxiliary vessel of less than 15 gross registered tons (GRT): 0.85.
-
Company with a single raft and an auxiliary ship of 15 to 30 TRB; and a company with two rafts and no auxiliary boat: 0.90.
-
Company with a single raft and an auxiliary ship of more than 30 TRB; and company with two mussels and an auxiliary boat of less than 15 GRT: 0.95.
Correction index for small companies
-
Without salaried staff
When the activity is carried out without salaried personnel and, in addition, each and every one of the following circumstances occur, the corresponding index will be applied, depending on the population in which the activity is carried out:
-
Individual holder.
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Carry out the activity in a single location.
-
Not having more than one vehicle for the activity and that it does not exceed 1,000 kilograms of load capacity.
Population 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 the activity being carried out in several municipalities, there is the possibility of applying more than one of the previous indices, the index corresponding to the municipality with the largest population will be applied as the only index.
-
-
Up to two workers
When the circumstances indicated above occur and, in addition, the activity is carried out with salaried personnel, 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 correction index for small companies is applicable, the excess correction index will not apply.
Season corrective index
Seasonal activities are considered to be those that are usually only carried out on certain days of the year, continuously or alternately, provided that the total does not exceed 180 days per year.
When the activity is considered a seasonal activity, the corresponding index will be applied based on the length of the season.
|
Season length |
Contents |
|---|---|
| Up to 60 days | 1.50 |
| From 61 to 120 days | 1.35 |
| From 121 to 180 days | 1.25 |
When the seasonal correction index is applicable, the correction index for the start of new activities will not be applied.
Excess correction index
When the reduced net yield, or where appropriate, rectified by applying the corrective indices, is greater than the amounts set in each case, the excess over said amounts will be subject to the index 1.30 .
The excess correction index will not be applicable when the correction index for small companies is applicable.
Corrective index for starting new activities
Taxpayers who have started new activities may apply the following correction rates in the 2019 financial year depending on whether it is the first or second year of starting the activity.
|
Financial year |
Contents |
|---|---|
| First | 0.80 |
| Second | 0.90 |
When the taxpayer is a disabled person, with a degree of disability equal to or greater than 33 percent, the applicable correction indices will be:
|
Financial year |
Contents |
|---|---|
| First | 0.60 |
| Second | 0.70 |
For the application of this correction index, the following circumstances must occur:
-
That these are new activities whose exercise begins on or after January 1, 2018.
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Let them not be seasonal activities.
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That they have not been previously exercised under another ownership or qualification.
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That they are carried out in premises or establishments dedicated exclusively to said activity, completely separated from the rest of the business or professional activities that, where appropriate, the taxpayer may carry out.