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Form 100. Personal Income Tax Declaration 2021

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

Activities in direct estimation

The economic activities carried out by the taxpayer are included 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 communities of property, existing inheritances, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc. You must complete this section.

The net income attributed by the entity will be reflected in section E "Special regimes" Income allocation regime: returns on capital and economic activities and capital gains and losses".

"Renta WEB" allows you to incorporate the content of the record books into your declaration. The transfer of the amounts recorded in the record books will be carried out, in aggregate, to the corresponding boxes in this section of the declaration, subject to authorization for their conservation and the format of the books corresponding to the standard format. of record books published by the AEAT in the XLS modality.

To do this, the taxpayer will check the box enabled for this purpose. Once you have indicated the modality used to determine the performance and checked the box corresponding to the temporary imputation if you had opted for the collections and payments criterion, you will select the excel file of your team in "select excel file (*.xlsx)," They will transfer the sums of the different items in the books to the corresponding boxes of the declaration.

Key indicative of the type of activity

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

  1. A01. Real estate lessors: Leasing is carried out as an economic activity, only when at least one person employed with a full-time employment contract is used to organize it.

  2. A02. Independent livestock: that defined in Rule 3.1 of the Instruction for the application of the Rates of the Tax on Economic Activities (IAE) and classified in Division 0 of the IAE.

  3. A.03. Rest of business activities not included in other sections.

  4. A04. Professional activities of an artistic or sporting nature: those included in the Third Section of the Rates of the Tax on Economic Activities.

  5. A05. Rest of professional activities: those included in the Second Section of the Rates of the Tax on Economic Activities (even if they are developed by communities of goods and other entities under a regime of attribution of income, which the IAE regulations require to register in the correlative or analogous heading of the First Section).

    In particular, income derived from the exercise of liberal professions has this consideration.

  6. B01. agricultural activity

  7. B02. Dependent livestock activity: which is not considered independent livestock farming as defined in the IAE.

  8. B.03. Forestry activity

  9. B04. Punting mussel production

  10. B05. Fishing activity, except the production of mussels in punts.

Method of determining net performance

You must indicate the method of determining the 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 Economic Activities Tax.

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

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

Criteria for temporal allocation of collections and payments

This box will be checked by holders of non-commercial business activities or professional activities who 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.

Full income

You must enter in each of the sections the income s Complete ##4####3##of the activity

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

If assets have been transferred that 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 tax-deducted amortizations that exceed those that would have been tax deductible if the former had not been applied. For the transferor, the aforementioned excess will be considered the full performance of the economic activity in the tax period in which the transfer is made.

Fractional payments and withholdings

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

The fractional payments corresponding to all economic activities, including the fractional payments of activities carried out under the special income attribution regime, will be entered in the Section "Calculation of the tax and result of the declaration" in box 0604 of the declaration.

Bills

It must include, in a breakdown, the expenses of the activity that are tax deductible.

Deductible provisions and expenses that are difficult to justify (simplified direct estimate): All deductible provisions and expenses that are difficult to justify will be quantified exclusively by applying the percentage of 5% to the net income, excluding these concepts from the calculation, with a limit of 2,000 euros. This calculation is carried out and applied by the program.

When you choose to apply the reduction provided for owners 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 for income generated in more than two years or obtained in a notoriously irregular manner

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

Other reductions

If you are entitled to the reduction for beginning of 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 be able to apply the reduction for dependent self-employed workers or with a single linked client (Art 32.2.1) you must reflect your situation by indicating the corresponding key.

If you have not indicated any code in the box relating to the previous reduction and you meet the requirements for taxpayers with income less than 12,000 euros, (Art 32.2.3) the program will directly calculate the reduction.