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Practical Income Manual 2019.

Quantification of the number of units used, 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, used or installed of each of the modules established for each activity that is considered independent. Order HAC/1264/2018, of November 27 ( BOE of 30), establishes the following calculation rules:

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