Independent activities and accessory operations

The determination of the economic operations included in each previously listed activity must be carried out in accordance with the rules of the Tax on Economic Activities ( IAE ).

Likewise, each activity will include the economic operations that are carried out as ancillary to the main activity. An accessory activity to the main activity is considered to be that whose volume of income does not exceed 40 percent of the volume corresponding to the main activity. To calculate the maximum magnitude of exclusion, the people employed or vehicles or punts used for the development of the main activity and any accessory activity included in the objective estimation method must be taken into account. 

The accessory economic activities that are understood to be included in each of the activities included in the objective estimation method are indicated in the "Note" section of Appendix "Annual returns per module unit before amortization applicable in fiscal year 2019", which is reproduced in this same Chapter.