Annual return per module unit before amortization
In general
For the 2019 financial year, the amounts of the annual returns per module unit before amortization corresponding to each activity are those listed in Annex II of Order HAC/1264/2018, of November 27 ( BOE of the 30th) and are included in the " Appendix : "Annual returns per module unit before amortization applicable in fiscal year 2019" of this Chapter.
Reduction in annual performance per module unit due to exceptional circumstances
Regulations: Art 37.4.1 and 2 Regulation IRPF . See also Annex III of Order HAC/1264/2018, of November 27 ( BOE of the 30th).
In normal economic situations, the previous net performance of the activity is determined by the result of multiplying the number of units employed, used or installed in the activity of each of the applicable modules by the annual performance per unit before amortization assigned to each unit. However, when the exceptional circumstances indicated below occur, the Administration may agree to reduce the said annual yield per unit in relation to the relevant modules, indicating the period of time to which it applies. These circumstances are grouped into the following cases:
- When the development of economic activity is affected by fires, floods or other exceptional circumstances that affect a specific sector or area.
- When the development of economic activity is affected by fires, floods, subsidence or major breakdowns in industrial equipment, which cause serious alterations or anomalies in the development of the activity.
- When the owner of the activity is temporarily incapacitated and has no other personnel employed.
In the first case, the reduction of signs, indexes or modules must be authorized by the Minister of Finance and Public Administration and may affect taxpayers in a particular sector or area.
For these purposes, it should be noted that as a result of the seismic movements that occurred on May 11, 2011 in Lorca (Murcia), the application of a 20% reduction in the net performance of modules for activities carried out in said municipal area has been approved in the 2019 financial year.
In the remaining cases, interested parties who wish to have the signs, indices or modules reduced must submit, within 30 days from the date on which the alterations or the situation of temporary incapacity occurred, a written document to the Administration or, failing that, to the Delegation of the State Agency for Tax Administration, in which the fact that said circumstances have occurred is made clear, providing at the same time the evidence deemed appropriate and mentioning, where applicable, the compensation to be received due to the alterations produced. Once their effectiveness has been confirmed, the head of the Administration or Delegation of the State Tax Administration Agency will agree to the reduction of the modules that apply, indicating the period of time to which it will apply.
Note: In the event that the taxpayer has been granted the right to a reduction in one or more of the modules applicable to the activity, the declaration will be completed based on the reduced amounts agreed by the tax authorities.