7.4.3.13. Completion of activities in objective estimation

If you carry out the activity 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 will 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."

Through a selection window you must indicate the group or heading of the activity you carry out.

For the purposes of calculating net income, the activities considered are those included in the Module Order, regardless of the premises in which they are carried out.

If an activity takes place in several locations, it is considered a single activity.

For example, if the activity "Cafeteria" under IAE heading 672.1 (three-cup cafeteria) is carried out in one location and the activity "Cafeteria" under IAE heading 672.3 (two-cup cafeteria) is carried out in a second location, for the purposes of the Objective Estimate it is a single activity as the Order of modules in the "Cafeteria" activity includes the headings: 672.1, 672.2 and 672.3.

On the contrary, if an activity under section 642.1 (retail trade of meat) and another under section 643.1 (retail trade of fish) are carried out in a single premises, these would be two activities since the Module Order considers them to be different activities.

Once the activity heading is selected, a data capture window appears to collect the additional information

Seasonal activity

Seasonal activities are considered to be those that are usually only carried out during certain days of the year, continuous or alternating, provided that the total does not exceed one hundred and eighty days per year.

If you carry out this type of activity, in this box you must indicate the number of days that you carried out the activity during this year.
New activities

In the case of activities started during 2023 or 2024, the start year will be indicated, provided that the following circumstances occur:
1. That these are new activities that began on or after January 1, 2023.
2. Let them not be seasonal activities.
3. That they have not been previously exercised under another ownership or qualification.
4. That they are carried out in premises or establishments dedicated exclusively to the new activity, completely separated from the rest of the business or professional activities that, where appropriate, the taxpayer may carry out.
Increase in staff

Has the number of salaried workers in the sector increased in 2024 compared to 2023?

In order for the program to correctly calculate the "reduction due to employment incentives" you will have to indicate whether or not there has been an increase in the number of employees, comparing the situation as of December 31, 2024 with the situation on the same date in 2023. Likewise, an increase in staff is deemed to have occurred if, at any time during 2024, a greater number of salaried employees were available, in absolute terms, compared to the maximum number available on any given day in 2023.

For these purposes, workers who should not be counted as salaried personnel will not be taken into account.
Carries out the activity in a single location or without it

Indicate Yes/No as appropriate.
Indicate the number of vehicles used for the activity

If you have any vehicles, please state the number of those used for the activity.
The vehicle's load capacity is greater than 1,000 KG

If you have only one vehicle used for the activity, indicate whether or not its load capacity exceeds 1,000 kg.
Municipality where the activity is carried out

It will indicate 1,2 or 3 depending on the number of inhabitants of the municipality where the activity is carried out.

The number of inhabitants will be that of the legal population of the municipality, made up of the total number of residents registered in the Municipal Register of Inhabitants, present and absent. Resident status is acquired at the time of such registration.

When the activity is carried out in several municipalities, the one with the largest population will be indicated. Resident status is acquired at the time of such registration.
For the mussel production activity in rafts (number of rafts and auxiliary boats)

You must enter the number that comes from those listed, depending on the rafts and auxiliary boats with which the activity is carried out.
For the activity of road freight transport and moving services IAE :722 and 757

You must check the corresponding box if the activity is carried out with tractor-trailers and the owner does not have semi-trailers.
Number of days of exercise of the activity

If the activity you carry out is not seasonal and you have only carried it out for part of the year, you will indicate the number of days of exercise.
If in 2024 you carried out the activity in any of the municipalities affected by the DANA between October 28 and November 4, 2024 (listed in Royal Decree-Law 6/2024 ) , select as appropriate:
1. Activity carried out exclusively in municipalities affected by the DANA.
2. Activity carried out in municipalities affected by the DANA and in other municipalities.
If you select key 2, you must complete box 0161 indicating the amount of the reduction that corresponds to the portion of the reduced net income from the activity carried out in the municipalities affected by the DANA. The applicable reduction will be 25% of that portion of the reduced net income.

If you select key 1, the program will calculate the reduction and fill in box 0161.
If in 2024 the activity was carried out in Lorca you must select one of the following keys:
1. Activity carried out exclusively in Lorca.
2. Activity carried out in Lorca and other municipalities.
If you select key 2, you must complete box 1476 indicating the amount of the reduction that corresponds to the part of the reduced net income from the activity carried out in Lorca. The applicable reduction will be 20% of that portion of the reduced net income.

If you select key 1 the program will calculate the reduction and fill in box 1476.
If in 2024 the activity was carried out on the island of La Palma you must select one of the following keys:
1. Activity carried out exclusively on the island of La Palma.
2. Activity carried out on the island of La Palma and in municipalities not located on that island.
If you select key 2, you must complete box 0157 indicating the amount of the reduction that corresponds to the part of the reduced net income from the activity carried out on the island of La Palma. The applicable reduction will be 20% of that portion of the reduced net income.

If you select key 1 the program will calculate the reduction and fill in box 0157
Split payments and withholdings

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

The split payments (form 131 corresponding to all economic activities carried out in objective estimation) will be recorded in Section M "Calculation of the Tax and Result of the declaration" (box 0604 of the declaration).
Criterion for the temporary allocation of collections and payments

Check this box if you wish to opt for the temporary allocation criterion for collections and payments.

This option must necessarily refer to all activities carried out by the same owner.

Once the IAE heading corresponding to the activity has been entered and the data in the " Information relating to activity " window has been completed, the program will display the modules applicable to it.