Rules for the calculation of modules other than "Salary personnel" and "Non-salaried personnel"

The number of units of each of the modules other than "salaried personnel" and "non-salaried personnel" will be determined based on the days of effective use or installation for the activity in question, when any of the following circumstances have occurred:

• Start of activity after January 1 of the calendar year.
• Cessation of activity before December 31 of the calendar year.
• Discontinuous exercise of the activity (without holiday periods being considered as such).
• There have been variations during the year in the amount of the variables or modules corresponding to the activity.

In these cases, the number of units of each of the modules other than those corresponding to staff (salaried and non-salaried) will be given by the average of those relating to the entire period in which the activity was carried out during the calendar year, expressed with two decimal places, if the result is not a whole number.

Notwithstanding the foregoing, for the "electrical energy consumption" and "distance travelled" modules, the kilowatts per hour consumed and the kilometres travelled, respectively, will be taken into account, regardless of the duration of the period.

Modules common to several activities : When there is partial use of a module in the activity or sector of activity, the value to be computed will be the result of its apportionment based on its effective use. If it is not possible to determine this, it will be allocated equally to each of the uses of the module.