Independent activities and accessory operations

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

Likewise, each activity will include economic operations that are carried out as an accessory to the main activity. An activity that is considered accessory to the main activity is one whose income volume does not exceed 40% of the volume corresponding to the main activity. To calculate the maximum magnitude of exclusion, the persons employed or vehicles or boats 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 income per module unit before amortization applicable in fiscal year 2019", which is reproduced in this same Chapter.