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Practical manual for Income Tax 2019.

Quantification of the number of units employed, used or installed in the activity of the different signs or modules

The first operation that must be carried out to determine the previous net performance consists of quantifying the number of units used, utilized or installed of each of the modules established for each activity that is considered independent. Order HAC/1264/2018, of November 27 ( BOE of the 30th), establishes the following calculation rules:

  1. "Non-salaried staff" module
  2. "Salaried Personnel" module
  3. "Surface area of the premises" module
  4. "Electricity consumption" module
  5. "Electrical power" module
  6. "Oven surface" module
  7. "Tables" module
  8. Module "Number of inhabitants"
  9. "Vehicle Loading" module
  10. "Places" module
  11. "Seats" module
  12. Module "Recreational machines"
  13. "Bar Length" module
  14. "Vehicle tax power" module
  15. "Distance traveled" module
  16. Rules for the calculation of modules other than "Salary personnel" and "Non-salaried personnel"