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Practical manual for Income Tax 2019.
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Determination of reduced net income
Phase 1: Determination of prior net performance
Quantification of the number of units employed, used or installed in the activity of the different signs or modules

Practical manual for Income Tax 2019.

"Places" module

In the case of accommodation service activities, "places" shall be understood as the number of accommodation capacity units of the establishment.

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Updated webpage: 04/January/2024