Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

7,4,2,8. Completion of activities in direct estimation

Activities in direct estimation

The economic activities carried out by the taxpayer are collected in direct estimation in any of its modalities ( normal or simplified ).

If the activity is carried out through an entity subject to the income attribution regime, such as joint property, unclaimed inheritances, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc., you should not fill out this section; you should record the attributed net income in section E "Special regimes" Income attribution regime: returns on capital and economic activities and capital gains and losses."

"Renta WEB 2020" allows taxpayers who keep registration books in accordance with those published by the AEAT on the website, in XLS format, to incorporate their content into their declaration. To do this, the taxpayer will select the "Import XLS" option and then the excel file from his/her computer in "select excel file (*.xlsx), the sums of the different items in the books will automatically be transferred to the corresponding boxes of the declaration.

The transfer of the amounts recorded in the Registration Books is carried out exclusively for the purpose of completing the corresponding boxes of the declaration form, without this implying either the conservation of the content of the registration books or their contribution to the AEAT.

Key indicating the type of activity

In this box you will select the type or nature of the activity from one of the following five:

  1. Business activities of a commercial nature

    Those business activities that are classified as such in accordance with the provisions of the Commercial Code have a commercial character.

    In general, all activities that should not be included in any of the following numbers will be classified in this section.

  2. Agricultural, livestock, forestry and fishing activities

    Agricultural or livestock activities are understood to be those through which natural, plant or animal products are obtained directly from farms and are not subjected to transformation, processing or manufacturing processes.

    Any activity for which registration in a section corresponding to industrial activities in the rates of the Tax on Economic Activities is required shall be considered a transformation, production or manufacturing process.

    Agricultural and livestock activities include:

    1. Independent livestock.

    2. The provision, by farmers or ranchers, of accessory work or services of an agricultural or livestock nature, with the means that are ordinarily used on their farms.

    3. Livestock breeding, keeping and fattening services.

  3. Other non-commercial business activities

    This code would include, for example, craft activities, provided that the sales of the objects constructed or manufactured are carried out in the artisans' own workshops.

  4. Professional activities of an artistic or sporting nature

    Artistic and sporting activities are included in the Third Section of the Rates of the Tax on Economic Activities.

  5. Other professional activities

    Apart from the artistic and sporting activities indicated in the previous key, professional activities are, as a general rule, those included in the Second Section of the Rates of the Tax on Economic Activities (even if they are carried out by joint property companies and other entities under an income attribution regime, who are required by the regulations of the IAE to register in the corresponding or analogous section of the First Section).

    In particular, income derived from the exercise of liberal professions is considered as such.

Method of determining net income

You must indicate the method of determining net income: Normal or Simplified.

Group or heading of IAE

The heading will be selected, if it is a business activity, or the group, if it is professional, in which the activity is classified for the purposes of the Tax on Economic Activities.

If the taxpayer carries out several activities under the same code, the classification must be recorded in IAE of the main activity (the one from which the highest volume of income has been obtained).

Exceptionally, if the activity carried out does not require registration in the Economic Activities Tax, this box will be left blank.

Criterion for the temporary allocation of collections and payments

This box must be checked by holders of non-commercial business activities or professional activities that opt for the criterion of temporary allocation of collections and payments.

This option must necessarily refer to all activities carried out by the same owner.

Revenues

You must record in each of the sections the full income of the activity

Bills

You must include, in a detailed manner, the expenses of the activity that are tax deductible.

Split payments and withholdings

You must enter the amount of the withholdings and payments on account and the program will transfer them to box 0599 on page 22 of the declaration.

The split payments corresponding to all economic activities, including the split payments for activities carried out under a special income attribution regime, will be recorded in the section "Calculation of the tax and result of the declaration" box 0604 on page 22 of the declaration.

Transfer of assets that have enjoyed freedom of amortization: excess of deducted amortization with respect to deductible amortization (Additional Provision Thirtieth of the Personal Income Tax Law).

If assets have been transferred that would have enjoyed the freedom of amortization provided for in the Eleventh Additional Provision of the consolidated text of the Corporate Tax Law, for the calculation of the capital gain or loss, the acquisition value will not be reduced by the amount of the tax-deductible amortizations that exceed those that would have been tax-deductible had the former not been applied. The transferor will consider the aforementioned excess to be the full income from the economic activity in the tax period in which the transfer is made.

Deductible provisions and expenses that are difficult to justify (simplified direct estimate)

The set of deductible provisions and expenses that are difficult to justify will be quantified exclusively by applying the percentage of 5% on the net income, excluding said concepts for the calculation, with a limit of 2,000 euros. This calculation is performed and applied by the program.

When it is decided to apply the reduction provided for holders of economic activities carried out for a single client, the 5% percentage will not be applicable for provisions and expenses that are difficult to justify given the incompatibility between the two.

Reduction of returns generated in more than two years or obtained in a notoriously irregular manner

Normally the reduction should be recorded without any sign. However, when the reduction affects a negative net return, it will be recorded preceded by the sign (-).

Other reductions

If you are entitled to reduction for starting an economic activity you must check the corresponding box. If you have carried out more than one economic activity during the year with the right to the reduction, including those carried out through entities under the income attribution regime, you must check the box corresponding to each of the activities.

If you meet the requirements to apply the reduction for self-employed workers who are dependent or have a single linked client (Art. 32.2.1) you must reflect your situation by indicating the corresponding key.

If you have not marked any key in the box relating to the previous reduction and you meet the requirements for taxpayers with incomes below 12,000 euros, (Art 32.2.3) the program will directly calculate the reduction.