7,4,3,3. Modules

The number of units of the different modules used, installed or employed in the activity will be determined based on the hours, when it concerns salaried or non-salaried personnel, or the days of effective use, in the remaining cases, when certain circumstances occur, except for the consumption of electrical energy or distance travelled, in which case, the kilowatts/hour consumed or the kilometres travelled will be taken into account, respectively. If it is not an integer, it will be expressed with two decimal places.

When there is partial use of a module in the activity, the value to be computed will be the result of its apportionment based on its effective use.

Exceptionally, if it is not possible to determine this, it will be allocated equally to each of the uses of the module.

Reduction of modules due to exceptional circumstances

The tax authorities may request a reduction in the modules in the following cases:

• When the development of economic activity is affected by fires, floods, subsidence or major breakdowns in industrial equipment, which cause serious anomalies in the development of the activity.

• When the owner of the activity is temporarily incapacitated and has no other personnel employed.

In these cases, interested parties may request the reduction of the signs, indexes or modules at the Administration or Delegation of the State Tax Administration Agency corresponding to their tax domicile, within thirty days from the date on which they occur, providing the evidence they consider appropriate and mentioning, where applicable, the compensation to be received due to such anomalies.

Once the effectiveness of these anomalies has been confirmed, the reduction of the signs, indices or modules that are appropriate will be authorized.