Module units
In the "Units " column the number of units of each of the applicable modules will be entered, for which a window is available. breakdown that will allow the calculation to be carried out.
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Non-salaried Staff
The hours worked during the year by non-salaried people will be recorded, according to the detail that appears on the screen.
Non-salaried personnel is the entrepreneur. His spouse and any minor children who live with him will also have this consideration, when, effectively working in the activity, they are not considered salaried personnel.
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Businessman
As a general rule, the employer will be counted as a non-salaried person (1,800 hours). When a lower dedication can be proven for objective reasons, such as retirement, disability, plurality of activities or temporary closure of the operation, the effective time dedicated to the activity will be computed.
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 in 450 hours/year, except when effective dedication is proven. higher or lower.
Non-salaried personnel with a degree of disability equal to or greater than 33% will be counted at 75%.
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Spouse and minor children
Your spouse and any minor children who live with the employer will have this consideration when, effectively working in the activity, they do not constitute employees employees. 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 of work in the year has been lower, the proportion between the number of hours actually worked in the year and 1,800 will be estimated as the amount of the non-salaried person. When there is a degree of disability equal to or greater than 33%, they will be counted at 75%.
As long as the owner of the activity is counted in full (before applying, if applicable, the disability reduction) and there is no more than one salaried person, the spouse and minor children who have non-salaried status will be counted in the fifty%. This reduction will be carried out, if applicable, after having applied the corresponding reduction for the degree of disability equal to or greater than 33%.
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Salaried staff
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 business owner who live with him or her will be considered salaried personnel, provided that, with the appropriate employment contract and affiliation to the general Social Security regime, they work regularly and continuously in the business activity carried out. by the owner.
Students of specific vocational training who complete the mandatory training module in workplaces will not be counted as employees. Personnel hired as interns must be counted as salaried personnel.
The person who works the number of annual hours per worker established in the corresponding collective agreement or, failing that, 1,800 hours/year will be counted as a salaried person. When the number of hours of work per year is lower or higher, the amount of the employee will be estimated as the proportion between the number of hours actually worked and those established in the collective agreement or, failing that, 1,800.
60% will be counted for salaried personnel under nineteen years of age and those who provide their services under an apprenticeship or training contract.
40% will be counted for salaried personnel who are a person with a disability, with a degree of disability equal to or greater than 33%. These reductions of 60% and 40% are incompatible with each other.
The hours worked during the year by salaried persons will be recorded according to the detail that appears on the screen, distinguishing:
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Salaried staff over 19 years of age
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Salaried personnel under 19 years of age and/or who provide their services through an apprenticeship or training contract, who are not people with disabilities.
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People with disabilities with a degree equal to or greater than 33%.
In the "Annual hours established in the collective agreement" box, if it is different from 1,800 hours, the annual number of working hours determined by the Collective Agreement in force for the year will be entered. If there is no Agreement, the information will be left blank.
If in 2021 there has been an increase in staff, and this has been indicated in the "Information related to the activity" box, two columns will appear in the "salaried personnel" breakdown window to record the data corresponding to the years 2020. and 2021, so that the program applies, if there has been an increase in the number of units of the salaried personal module, the 0.40 reduction coefficient for employment incentives.
In the activities corresponding to the headings of the IAE 644.1, 644.2, 644.3 and 644.6, the module "salaried personnel" is broken down into two:
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Salaried manufacturing staff
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Remains of salaried personnel
In these cases, the computation of each of the two aforementioned modules must be carried out independently. When the same worker carries out manufacturing and other types of work, the number of hours that must be computed in each of said modules will depend on their dedication to each activity. If it is not possible to determine this dedication, it will be allocated in equal parts.
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Energy consumption
The kilowatts/hour (Kwh) consumed during the exercise will be indicated. When the invoice distinguishes between "active" and "reactive" energy, only the former will be counted. The program converts this data into "hundreds of kilowatt hours" which is the unit of the module.
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Distance travelled
In the self-taxi activity (section. 722.2) the number of kilometers traveled during the year by all the vehicles used will be indicated.The program converts this data into "thousands of kilometers" which is the unit of the module.
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 entered by the taxpayer in the Additional Information section:
Number of days of exercise of the activity. If a different number of days has to be computed for any of the modules, it must be reflected in the corresponding module.
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Electrical power
It will be understood as the one contracted with the energy supply company. It will be expressed in kilowatts (kw) and the number of days that each of the powers was contracted will be indicated.
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Vacancies
In lodging services, "beds" will be understood as the number of units of accommodation capacity of the establishment.
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"Tables" Units
In the activities of cafeterias, cafes and bars, restaurants, chocolate shops, ice cream parlors and horchaterias (sections 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 the unit capable of being occupied by four people. Tables with a higher or lower capacity will increase or reduce the amount of the applicable module in the corresponding proportion.
Boards occasionally used as tables. One unit of the "tables" module will be computed for every four people likely to occupy the boards.
Bars adapted to serve meals. These bars will not be counted for the purpose of determining the number of units of the "tables" module.
The breakdown window will indicate:
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Capacity: number of occupants allowed by the tables.
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Tables: number of tables used with the capacity reflected in the previous box.
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Number of days: days in which the tables have been installed.
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Area of the premises
The surface area of the premises will be taken as defined for the purposes of the Tax on Economic Activities.
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Independent premises: the one that has a sales room for customer service. For these purposes, independent premises are considered those where the activity is not directly carried out, such as management centers, administrative offices, calculation centers, warehouses or warehouses.
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Non-independent premises: one that does not have its own sales room to serve the public because it is located inside another store, gallery or market.
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Manufacturing location: In the activities corresponding to sections 644.1, 644.2, 644.3 and 644.6, manufacturing premises are understood to be those dedicated to manufacturing operations.
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Oven surface
In activities that include the manufacture of bread, pastries, pastries, etc. (sections 419.1, 419.2, 644.1, 644.2, and 644.3 of the IAE), the surface of the oven will be understood to be that which corresponds to its technical characteristics.
The square decimeters (dm) will be indicated2) 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.
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Paddles
The punt number will be reflected
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Bar length
In cafe and bar activities (sections 673.1 and 673.2 of the IAE), a bar will be understood as the counter where the drinks and food requested by customers are served and supported.
Its length, expressed in meters with two decimal places, will be measured on the public side and the area reserved for waiter service will be excluded.
If there are auxiliary support bars attached to the walls, pillars, etc., whether or not they have stools, their length will be included for the calculation of the module.
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Seats
In people transportation activities (sections 721.1 and 3 of the IAE), "seats" will mean 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 units of the seat module 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 seats for adults.
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Fiscal power of the vehicle
The "CVF" module will be defined by the fiscal power that appears on the Technical Inspection Card.
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Loading of transport elements and vehicle loading
The load capacity of a vehicle or set will be equal to the difference between the maximum total authorized mass (MMA) determined taking into account the possible administrative limitations that, where appropriate, are outlined in the Technical Inspection Cards and the sum of the corresponding defects. to the supporting vehicles (empty weight of the truck, trailer, semi-trailer and tractor head), expressed, as appropriate, in kilograms (load of transport elements) or tons (load of vehicles), the latter with two decimal figures.
In the case of tractor heads that use different semi-trailers, their tare weight will be evaluated at a maximum of eight tons.
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Number of vehicles
In the vehicle driving teaching activity (section 933.1 of IAE ), the number of vehicles dedicated to teaching will be indicated.
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Recreational machines
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Type "A" or recreational machines:
They are those of mere hobby or recreation that are limited to granting the user a time of 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 exchangeable 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 playing for the same initial amount in the form of an extension of the game itself or other additional ones. , which in no case may be exchanged for money or kind.
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Type "B" or recreational machines with programmed prize:
Type "B" machines are those that, in exchange for the price of the game, grant the user a period of use or play and, possibly in accordance with the game program, a cash prize.
In addition, machines that, because they include some element of gambling, betting, betting or chance, 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 the Article 2 of the aforementioned Regulation.
Only installed recreational machines that are not property of the owner of the activity will be counted.
The operation of recreational machines by their owner constitutes an independent activity, classified in section 969.4 of the Tax on Economic Activities (IAE).
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The program operates in any case with the generally approved modules 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 register them.