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

The economic activities carried out by the taxpayer are collected 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 joint property, unclaimed inheritances, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc., you do not have to complete this section.

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

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

To do so, the taxpayer will check the box provided for this purpose. Once the method used to determine the performance has been indicated and the box corresponding to the temporary imputation has been checked if you have opted for the collection and payment criterion, you will select the excel file from your computer in "select excel file (*.xlsx), the sums of the different items in the books will automatically be transferred to the corresponding boxes in the declaration.

Key indicating the type of activity

In this box you will select the type or nature of the activity from one of the following:
1. A01. Landlords of real estate: Leasing is carried out as an economic activity only when at least one person with a full-time employment contract is used to organise it.
2. A02. Independent livestock farming: as 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. Other 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. Other professional activities: those included in the Second Section of the Rates of the Tax on Economic Activities (even if they are developed by joint property companies and other entities under an income attribution regime, who are required by the IAE regulations to register under the corresponding or analogous section of the First Section).
  
  In particular, income derived from the exercise of liberal professions is considered as such.
6. B01. Agricultural activities
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 mussel production in rafts.
11. B06. Other activities not subject to IAE
Method of determining net income

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

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

Exceptionally, if the activity carried out does not require registration in the Economic Activities Tax, this box will be left blank.
Criterion for the temporary allocation of collections and payments

This box must be checked by holders of non-commercial business activities or professional activities that 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.
Gross income

You must record in each of the sections the income s full income from the activity

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

If assets have been transferred that would 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 the tax-deductible amortizations that exceed those that would have been tax-deductible had the former not been applied. The aforementioned excess will be considered by the transferor as the full income from the economic activity in the tax period in which the transfer is made.
Split payments and withholdings

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

The split payments corresponding to all economic activities, including the split payments for activities carried out under a special income attribution regime, will be recorded in the "Tax calculation and result of the declaration" section, box 0604 of the declaration.
Bills

You must include, in a detailed manner, the expenses of the activity that are tax deductible.

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

When it is decided to apply the reduction provided for holders 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 of returns generated in more than two years or obtained in a notoriously irregular manner

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

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

If you have not marked any key in the box relating to the previous reduction and you meet the requirements for taxpayers with incomes below 12,000 euros, (Art 32.2.3) the program will directly calculate the reduction.