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, in the case of salaried and non-salaried personnel, or the days of effective use, in the remaining cases, when certain conditions occur. circumstances, except for the consumption of electrical energy or distance traveled, in which the kilowatts/hour consumed or the kilometers traveled will be taken into account, respectively. If it is not an integer, it will be expressed with two decimal figures.

When there is a partial use of a module in the activity, the value to be computed will be the one resulting from its proration based on its effective use.

Exceptionally, if it is not possible to determine this, it will be attributed in equal parts to each of the uses of the module.

Reduction of modules due to exceptional circumstances

The reduction of the modules may be requested from the Tax Administration in the following cases:

• When the development of economic activity is affected by fires, floods, sinkholes or major breakdowns in industrial equipment, which entail 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, the interested parties may request the reduction of the signs, indices or modules at the Administration or Delegation of the State Tax Administration Agency corresponding to their tax domicile, within a period of thirty days from the date on which they occur. providing the evidence they consider appropriate and mentioning, where appropriate, the compensation to be received due to such anomalies.

Once the effectiveness of said anomalies has been proven, the reduction of the appropriate signs, indices or modules will be authorized.