7.4.3.13.1. Module units

Module performance in 2020

For the calculation of net income the days in which the state of alarm was declared in the first half of 2020 (99 days) will not be counted as activity period as well as the days in the second half of 2020 in which, whether or not the state of alarm was declared, the effective exercise of the activity would have been suspended as a result of the measures adopted by the competent authority to correct the evolution of the epidemiological situation derived from SARS-CoV-2.

For the quantification of the following modules, the following will not be computed:

“salaried personnel”, “non-salaried personnel” and “employed personnel” will not have the hours corresponding to those days counted as worked.
“distance traveled” and “electrical energy consumption” will not include the kilometers traveled or the kilowatts/hour that proportionally correspond to those days.

In column "Units " the number of units of each of the applicable modules will be recorded, for which a breakdown window is available that allows its calculation.

Non-salaried Staff

The hours worked during the year by non-salaried persons will be recorded, according to the details that appear on the screen.

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.
1. Businessman
  
  As a general rule, the employer will count as a non-salaried person (1,800 hours). When a shorter dedication can be proven for 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
  
  This consideration will be given to the spouse and minor children who live with the employer, when, effectively working in the activity, they do not constitute salaried personnel . A 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%.
  
  As long as the holder of the activity is counted in full (before applying, where applicable, the reduction for disability) and there is no more than one salaried person, the spouse and minor children who are not salaried will be counted at 50%. This reduction will be applied, where appropriate, after applying the corresponding reduction for the degree of disability equal to or greater than 33%.
Income 2020. Computation of the non-salaried personnel module.

For the purposes of calculating the "non-salaried personnel" module, the hours worked corresponding to the days in which the state of alarm was declared in the first semester (99 days) and those corresponding to the days in the second semester in which the activity was suspended due to the measures adopted by the competent authority due to the situation arising from COVID-19 are not counted as hours worked.

Examples
1. The taxpayer carries out an activity declared essential that has not been suspended. Only he and his spouse work there; both were discharged all year.
  
  Owner
  - Annual hours worked by the holder = 1800 * [(366-99)/366] = 1800 * (267/366) = 1,313 hours
  - Number of units= 1313/1800= 0.72
  Spouse
  - Annual hours worked = 1800 * [(366-99)/366] = 1800 * (267/366) = 1,313 hours.
  - Annual hours worked with a 50% reduction = 1,313 * 50% = 656 hours.
    
    The spouse may apply the reduction as the holder has computed the maximum number of hours that he/she is required to compute (1,313), in accordance with the provisions for the computation of hours on the days in which the state of alarm was in force in the first semester and, there being no more than one salaried person during the tax period.
  - Number of units = 656/1800 = 0.36
2. The taxpayer carries out an activity declared non-essential. Only he and his spouse work there; both were discharged all year. In addition to the 99 days of the state of alarm in the first half of the year, the activity was suspended by the competent authority for 30 days during the second half of the year.
  
  Owner
  - Annual hours worked by the holder = 1800 * [(366-99-30)/366} = 1,166 hours
  - Number of units = 1,166/1800 = 0.64
  Spouse
  - Annual hours worked = 1800 * [(366-99-30)/366} = 1,166 hours
  - Annual hours worked with a 50% reduction = 1,161 * 50% = 583 hours.
    
    The spouse may apply the reduction since the holder has computed 1,166 hours, which is the maximum that he or she is required to compute, in this case, in accordance with the provisions for the computation of hours on the days in which the state of alarm was in force in the first semester and, the activity was suspended in the second semester and there was not, during the tax period, more than one salaried person.
  - Number of units= 583/1800= 0.32
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.

Students of specific vocational training 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.

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 the age of nineteen and those providing their services under an apprenticeship or training contract will be counted at 60%. Salaried personnel who are disabled persons, with a degree of disability equal to or greater than 33%, will be counted at 40%. These 60% and 40% reductions are incompatible with each other.

The hours worked during the year by salaried persons will be recorded according to the details that appear on the screen, distinguishing:
- Salaried staff over 19 years of age
- Salaried personnel under 19 years of age and/or who provide their services under an apprenticeship or training contract, who are not persons with disabilities.
- People with disabilities with a degree equal to or greater than 33%.
In the box "Annual hours set out in the collective agreement" the annual number of working hours determined by the Collective Agreement in force in the year shall be entered, if it is other than 1,800 hours. If there is no Agreement, the data will be left blank.

If there has been an increase in staff in 2020, and this has been indicated in the "Information relating to the activity" box, two columns will appear in the "salaried personnel" breakdown window to record the data corresponding to the years 2019 and 2020, so that the program applies, if there has been an increase in the number of units of the salaried personnel module, the coefficient of 0.40 of reduction for employment incentives.

In the activities corresponding to the sections of IAE 644.1, 644.2 644.3 and 644.6, module "salaried personnel" is broken down into two:
1. Manufacturing salaried staff
2. Remnants of salaried staff
In these cases, the calculation of each of the two modules mentioned must be carried out independently. When the same worker performs manufacturing and other types of work, the number of hours to be computed in each of these modules will depend on the employee's dedication to each activity. If it is not possible to determine this dedication, it will be allocated equally.

Income 2020. C calculation of the salaried personal module.

For the purposes of calculating the "non-salaried personnel" module, the hours worked corresponding to the days in which the state of alarm was declared in the first semester (99 days) and those corresponding to the days in the second semester in which the activity was suspended due to the measures adopted by the competent authority due to the situation arising from COVID-19 are not counted as hours worked.

Examples
1. The taxpayer carries out an activity declared essential. He has one employee hired year-round. The hours established in the agreement are 1,800. In 2020, since the activity was essential, he did not stop working. During the 99 days of the first semester in which the state of alarm was declared, he worked 500 hours.
  - Annual hours worked = 1800-500 (who worked during the state of alarm) = 1,300
  - Number of units= 1300/1800=0.72
2. The taxpayer carries out an activity declared non-essential. He has one employee hired year-round. The hours established in the agreement are 1,800. In 2020, during the first semester, due to the state of alarm, he did not work 500 hours and during the second semester, due to the suspension of the activity by the competent authority, he did not work 100 hours.
  - Annual hours worked = 1800- 500 -100 = 1,200 hours
  - No. of units= 1200/1800=0.66
Energy consumption

The kilowatts/hour (Kwh) consumed during the exercise will be indicated. When the bill distinguishes between "active" and "reactive" energy, only the former will be counted. The program converts this data into "hundreds of kilowatts/hour" which is the unit of the module.

Income 2020. Computation of the electrical energy consumption module.

The kilowatts/hour that proportionally correspond to the days in which the state of alarm was declared in the first semester (99 days) and the days in the second semester in which the activity was suspended due to the measures adopted by the competent authority due to COVID-19 will not be counted.

Examples
1. The taxpayer carries out an activity declared essential that has not been suspended. The Kw consumed in the exercise was 10,000.
  
  Kw consumed = 10,000 * [(366-99 days of the state of alarm) / 366] = 7,295 Kw
  Number of units = 72.95
2. The taxpayer carries out an activity declared non-essential. In addition to the 99 days of the state of alarm in the first half of the year, the activity was suspended by the competent authority for 31 days during the second half of the year. Energy consumption in 2020 reached 10,000 kW.
  
  Kw consumed= 10,000* [(366-99-31)/366]= 6,448 Kw
  Number of units = 64.48
Distance travelled
In the taxi business (heading. 722.2) the number of kilometres travelled during the year by all vehicles used shall be indicated.
The program converts this data into "thousands of kilometers" which is the unit of the module.

Income 2020. Computing the distance traveled module.

The kilometers traveled that proportionally correspond to the days in which the state of alarm was declared in the first semester (99 days) and the days in the second semester in which the activity was suspended due to the measures adopted by the competent authority due to COVID-19 will not be counted.

Example

A taxi driver traveled 10,000 km in 2020. In the first half of the year, it travelled 4,000 kilometres (of which 2,000 were during the state of emergency) and in the second half of the year, 6,000 kilometres.

Kilometers traveled = 10,000 * [(366-99 days of the state of alarm) / 366] = 10,000 * ( 267 * 366) = 7,295 Km

Number of units = 7.29

Rest of modules

The number of days that Renta Web takes into account, by default, for the calculation of the number of units, of the modules indicated below, is the one indicated by the taxpayer in the Additional Information section:

Number of days in which the activity was carried out (not including the days in the first half of 2020 when the state of alarm was in force or those in the second half of 2020 when the activity was suspended due to the measures adopted by the competent authority).

If a different number of days must be computed for any of the modules, this must be reflected in the corresponding module.

Electrical power

It will be understood that the contract is made with the energy supply company. It will be expressed in kilowatts (kw) and will indicate the number of days that each of the powers was contracted.
Vacancies

In the case of accommodation services, "places" shall be understood as the number of accommodation capacity units of the establishment.
"Tables" Units

In the activities of cafes, cafés and bars, restaurants, chocolate shops, ice cream parlours and horchaterias (headings 671.4; 671.5; 672.1, 2 and 3; 673.1; 673.2; 676 of the IAE), the "table" unit will be understood to refer to one that can be occupied by four people. Tables with a higher or lower capacity will increase or reduce the amount of the applicable module accordingly.

Boards that are occasionally used as tables. One unit of the "tables" module will be counted for every four people likely to occupy the tables.

Bars adapted to serve meals. These bars will not be counted for the purposes of determining the number of units in the "tables" module.

The breakdown window will indicate:
- Capacity: number of occupants allowed at tables.
- Tables: number of tables used with the capacity reflected in the previous box.
- Number of days: days that the tables have been set up.
Surface area of the premises

The surface area of the premises will be taken as defined for the purposes of the Tax on Economic Activities.
1. Independent premises: the one that has a sales room for customer service. For these purposes, independent premises are considered to be those where the activity is not directly carried out, such as management centres, administrative offices, computing centres, warehouses or depots.
2. Non-independent premises: the one that does not have its own sales room for serving the public because it is located inside another establishment, gallery or market.
3. Manufacturing location: In the activities corresponding to sections 644.1, 644.2, 644.3 and 644.6, the manufacturing location is understood to be the one dedicated to manufacturing operations.
Oven surface

In activities that include the manufacture of bread, pastries, cakes, etc. (sections 419.1, 419.2, 644.1, 644.2, and 644.3 of the IAE), the surface area of the oven shall be understood as that which corresponds to its technical characteristics.

The square decimeters (dm) will be indicated²) of the surface of the oven or ovens installed in the activity. The program converts this data into "hundreds of square decimeters" which is the unit of the module.
Bateas

The number of the boat will be reflected
Bar length

In the case of café and bar activities (sections 673.1 and 673.2 of the IAE), the bar shall be understood as the counter where the drinks and food requested by customers are served and supported.

Its length, expressed in metres with two decimal places, will be measured on the public side, excluding the area reserved for waiter service.

If there are auxiliary support bars attached to walls, pillars, etc., whether or not they have stools, their length will be included in the calculation of the module.
Seats

In passenger transport activities (sections 721.1 and 3 of the IAE), "seats" shall be understood as the number of units that appears on the vehicle's technical inspection card, excluding the driver and guide.

Vehicles specifically adapted for school transportation. The calculation of the seating module units of these vehicles must be carried out by the equivalent number of adult seats. For these purposes, every three seats for children under 14 years of age will be considered equivalent to two adult seats.
Vehicle tax power

The "CVF" module will be defined by the tax power that appears on the Technical Inspection Card.
Loading of transport elements and loading of vehicles

The load capacity of a vehicle or combination will be equal to the difference between the maximum authorized total mass (MMA) determined taking into account any administrative limitations that may be indicated on the Technical Inspection Cards and the sum of the tare weights corresponding to the carrying vehicles (empty weight of the truck, trailer, semi-trailer and tractor head), expressed, as appropriate, in kilograms (load of transport elements) or tonnes (load of vehicles), the latter with two decimal places.

In the case of tractor units using different semi-trailers, their tare weight will be assessed at a maximum of eight tonnes.
Number of vehicles

In the vehicle driving teaching activity (section 933.1 of IAE ), the number of vehicles dedicated to teaching will be indicated
Arcade machines
1. Type "A" or recreational machines:
  
  These are merely recreational or pastime games that are limited to granting the user time to use or play in exchange for the price of the game, without being able to grant any type of prize in cash, in kind or in the form of points redeemable for objects or money.
  
  Also included in this group of type "A" machines are those that offer, as the only additional incentive and due to the player's skill, the possibility of continuing to play for the same initial amount in the form of an extension of the game itself or of additional games, which in no case may be exchanged for money or in kind.
2. Type "B" or recreational machines with programmed prize:
  
  Type "B" machines are those which, in exchange for the price of the game, grant the user a period of use or play time and, eventually in accordance with the game program, a cash prize.
  
  Furthermore, machines that include some element of gambling, betting, gambling or chance and are included in this type by the Ministry of the Interior will also be considered as type "B" machines, provided that they are not affected by any of the exclusions contemplated in article 2 of the aforementioned Regulation.
  
  Only installed recreational machines that are not the property of the activity owner will be counted.
  
  The operation of recreational machines by their owner constitutes an independent activity, classified under section 969.4 of the Tax on Economic Activities (IAE).

Attention : The program operates in all cases with the modules approved in general and does not contemplate the application of reduced modules authorized by the Administration at the request of the interested party, so in this case, the taxpayer must record them.