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Form 100. Personal Income Tax Declaration 2021

7,4,3,6. Corrective indices

The corrective indices will be applied according to the order listed, provided that they are not incompatible, on the reduced net performance or, where appropriate, on the rectification by application of the same.

  1. Special corrective indices

    The special corrective indices will only be applied to those specific activities listed below:

    • Retail trade activity of press, magazines and books in kiosks located on public roads.

      The activity of retail trade of press, magazines and books in kiosks located on public roads (IAE heading: 659.4), the following special corrective indices apply, depending on the municipality where the kiosk is located:

      Location of kiosks

      Contents

      Madrid and Barcelona 1.00
      Municipalities with more than 100,000 inhabitants 0.95
      Rest of municipalities 0.80

      When, because the activity is carried out in several municipalities, there is the possibility of applying more than one of the above indices, the one corresponding to the municipality with the largest population will be applied as the only index.

      To the retail trade activity of press, magazines and books in kiosks located on public roads, the corrective index for small businesses may be applied, when all the conditions for this are met.

    • Autotaxi transportation activity.

      To the activity of transportation by self-taxi (IAE heading: 721.2), the following special corrective indices apply, according to the population of the municipality where the activity is carried out:

      Municipality population

      Contents

      Up to 2,000 inhabitants 0.75
      From 2,001 to 10,000 inhabitants 0.80
      From 10,001 to 50,000 inhabitants 0.85
      From 50,001 to 100,000 inhabitants 0.90
      More than 100,000 inhabitants 1.00

      When the activity is carried out in several municipalities, there is the possibility of applying more than one of the above indices, the one corresponding to the municipality with the largest population will be applied as the only index.

      Under no circumstances will the corrective index for small companies or the excess corrective index be applicable to the activity of transport by taxi.

    • Collective urban transport activity and road travelers.

      To the activity of collective urban transport and road passengers (IAE headings: 721.1 and 3) the 0.80 index will be applied when the owner has only one vehicle.

      Under no circumstances will the corrective index for small companies be applicable to this activity.

    • Road freight transport activities and moving services.

      To the activities of road freight transport and moving services (IAE classification: groups 722 and 757), the 0.80 index will be applied when the owner has only one vehicle.

      The 0.90 index will be applied when the activity is carried out with tractor-trailers and the owner does not have semi-trailers.

      When the activity is carried out with a single tractor-trailer and without semi-trailers, the 0.75 index will be applied exclusively.

      Under no circumstances will the corrective index for small companies be applicable to these activities.

    • Mussel production activity in punts.

      One of the following corrective indices will be applied to the mussel production activity in punts, depending on the number of punts and auxiliary boats:

      • Company with a single punt and without auxiliary boat: 0.75.

      • Company with a single punt and with an auxiliary vessel of less than 15 gross register tons (GRT): 0.85.

      • Company with a single punt and an auxiliary boat of 15 to 30 GRT; and company with two punts and no auxiliary boat: 0.90.

      • Company with a single punt and an auxiliary boat of more than 30 GRT; and company with two punts and an auxiliary boat of less than 15 GRT: 0.95.

  2. General corrective indices

    The general corrective indices are applicable to any of the activities in which the circumstances indicated in each case occur.

    • Corrective index for small companies.

      1. No paid staff

        When the activity is carried out without salaried personnel and, in addition, each and every one of the following circumstances occur, the corresponding index will be applied, depending on the population in which the activity is carried out:

        1. Natural person owner.

        2. Carry out the activity in a single location.

        3. Do not have more than one vehicle used for the activity and that it does not exceed 1,000 kilograms of load capacity.

        Municipality population

        Contents

        Up to 2,000 inhabitants 0.70
        From 2,001 to 5,000 inhabitants 0.75
        More than 5,000 inhabitants 0.80

        When, because the activity is carried out in several municipalities, there is the possibility of applying more than one of the above indices, the one corresponding to the municipality with the largest population will be applied as the only index.

      2. Up to two workers

        When the circumstances mentioned above occur and, in addition, the activity is carried out with salaried personnel, up to 2 workers, the 0.90 index will be applied, regardless of the population of the municipality in which the activity is carried out.

        When the corrective index is applicable for small companies, the excess corrective index will not be applied.

    • Season corrective index.

      Seasonal activities are considered to be those that usually only take place during certain days of the year, continuous or alternate, as long as the total does not exceed 180 days per year.

      When the activity is considered a seasonal activity, the corresponding index will be applied based on the duration of the season.

      Season length

      Contents

      Up to 60 days 1.50
      From 61 to 120 days 1.35
      From 121 to 180 days 1.25

      When the seasonal corrective index is applicable, the corrective index for the start of new activities will not be applied.

    • Excess corrective index.

      When the net return reduced, or, where applicable, rectified by application of the corrective indices, is higher than the amounts established in each case, the 1.30 index will be applied to the excess over said amounts.

      The excess corrective index will not be applicable when the corrective index is applicable for small companies.

    • Corrective index for starting new activities.

      The taxpayer who has started new activities may apply the following corrective indices depending on whether it is the first or second year of starting the activity.

      Financial year

      Contents

      First 0.80
      Second 0.90

      When the taxpayer is a person with a disability, with a degree of disability equal to or greater than 33 percent, the applicable corrective indices will be:

      Financial year

      Contents

      First 0.60
      Second 0.70

      For the application of this corrective index, the following circumstances must occur:

      • That these are new activities whose exercise begins on January 1, 2020.
      • Let these not be seasonal activities.
      • That have not been previously exercised under another ownership or qualification.
      • That they are carried out in premises or establishments dedicated exclusively to said activity, with total separation from the rest of the business or professional activities that, where appropriate, the taxpayer could carry out.

Incompatibilities between corrective indices

In no case will the corrective index for small companies be applicable to the activities for which the special corrective indexes are provided, except for that applicable to the retail trade of press, magazines and books in kiosks located on public roads. (IAE heading: 659.4).

When the corrective index is applicable for small companies, the excess corrective index will not be applied.

When the seasonal corrective index is applicable, the corrective index for the start of new activities will not be applied.