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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

3.6.2 Calculation of net income

Net income is calculated according to the annual Order developing this method, multiplying the amounts established for the modules, by the number of units of it used, or multiplying the total volume of income by the corresponding net income index in agricultural, livestock and forestry activities.The amount deductible for depreciation of fixed assets is the result of applying the depreciation table of that Order.If the requirements are met, this will be reduced for certain economic activities.

Calculation of net returns in agricultural, livestock and forestry activities

PHASE 1

TOTAL VOLUME OF EARNINGS

(INCLUDING GRANTS, INDEMNITIES AND CAP AID)

(x) ÍNDICE DE RENDIMIENTO NETO

PREVIOUS NET INCOME

PHASE 2

(-) DEPRECIATION OF TANGIBLE AND INTANGIBLE FIXED ASSETS (excluding forestry activities)

REDUCED NET INCOME

STAGE 3

(x) CORRECTIVE RATES (depending on the type of activity and certain circumstances)

NET YIELD OF M&MODULES

STAGE 4

(-) 20 % NET YIELD OF MODULES

REDUCED NET RETURN ON NET ASSETS

STAGE 5

(-) 25% REDUCTION FOR YOUNG FARMERS

(-) GASTOS EXTRAORDINARIOS POR CIRCUNSTANCIAS EXCEPCIONALES (incendios, inundaciones, comunicadas a la Agencia Tributaria en tiempo y forma)

NET INCOME FROM THE ACTIVITY

STAGE 6

(-) REDUCTION OF IRREGULAR INCOME:30%, if applicable

(-) FIXED AMOUNTS, IF ANY

REDUCED NET INCOME

Calculation of the net income in all other activities

PHASE 1

MODULE UNITS EMPLOYED, USED OR INSTALLED

(x) ANNUAL RETURN PER UNIT OF M & MODULE (before depreciation)

PREVIOUS NET INCOME

STAGE 2

MINORACIONES:

(-) INCENTIVOS AL EMPLEO

(-) INVESTMENT INCENTIVES (depreciation)

REDUCED NET INCOME

PHASE 3

(x) CORRECTING INDICES (depending on the activity and certain circumstances)

NET YIELD OF M&MODULES

PHASE 4

(-) GENERAL REDUCTION IN NET INCOME FROM M&ODULES (20% or 35%, depending on the heading)

(-) GASTOS EXTRAORDINARIOS POR CIRCUNSTANCIAS EXCEPCIONALES (Incendios, inundaciones, comunicadas a la Agencia Tributaria en tiempo y forma)

NET YIELD CALCULATED BY OBJECTIVE ESTIMATION

PHASE 5

(+) OTHER BUSINESS REVENUES (Subsidies and certain allowances)

EARNINGS FROM THE ACTIVITY

PHASE 6

(-) REDUCTION OF IRREGULAR INCOME:30% (in general, those with a generation of more than 2 years and, in particular, those established by regulation)

REDUCED NET INCOME

Special rules for the application of signs, indices or modules in 2020

For the purposes provided in the Instructions for the application of signs, indices or modules in personal income tax, the following rules are established for 2020:

  • In no case shall the following be counted as a period during which the activity was carried out:

    • The days when the state of alarm was declared in the first half of 2020.

    • The days in the second half of 2020 when, whether or not a state of alarm has been declared, the effective exercise of economic activity has been suspended as a result of measures taken by the competent authority to correct the evolution of the epidemiological situation resulting from SARS-CoV-2.

  • For the quantification of the "salaried staff", "non-salaried staff" and "employed staff” modules, those corresponding to the days referred to in the previous point shall not be counted as hours worked.

  • For the quantification of the "distance travelled" and "electricity consumption" modules, neither the kilometres travelled nor the kilowatt-hours corresponding proportionally to the days referred to in the first point shall be computed.

Percentage of deduction in 2020

  • 20%, for the following activities:

    Those corresponding to the following headings of the IAE rates:419.1;419.2;419.3;423.9;641;642.1, 2, 3 and 4;642.5;642.6;643.1 and 2;644.1;644.2;644.3;644.6;647.1;647.2 and 3;659.4 (retail sale of newspapers, magazines and books from street kiosks)691.1;691.2;691.9;691.9;692;699;721.2;722;751.5;757;849.5;933.1;933.9;967.2;971.1;972.1;972.2 and 973.3.

  • 35%, for the following activities:

    Those corresponding to the following headings of the IAE rates:651.1;651.2;651.3 and 5;651.4;651.6;652.2 and 3;653.1;653.2;653.3;653.4 and 5;653.9;654.2;654.5;654.6;659.2;659.3;659.4 (retail trade in books, newspapers, stationery and office supplies and drawing and fine arts articles, except for kiosks located on public roads);659.6;659.7;662.2;663.1;663.2;663.3;663.4;663.9;671.4, 671.5; 672.1, 2 y 3; 673.1; 673.2;675, 676, 681;682;683 and 721.1 and 3.