Full computable income
The following are considered computable gross income derived from the exercise of economic, business or professional activities:
- Operating income
- Financial income derived from the postponement or fractionation of operations carried out in the development of the activity
- Income from current grants and capital grants
- Self-consumption of goods and services
- Treatment of VAT accrued
- Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization
- Variation in stocks (only if there is an increase in stocks at the end of the year)
- Other income