Introduction: scheme

Normative; See Annex II and instructions of Order HAC/1264/2018, of November 27 ( BOE of 30).

In the objective estimation method, the operations necessary to determine the net income, if applicable, reduced, are carried out in an isolated and separate manner for each activity that is considered independent, even if the same taxpayer develops several to which it is applicable. said method.

The determination of the annual reduced net income corresponding to each activity is carried out, once the year has elapsed or when the tax period ends, through the successive operations indicated in the following scheme:

Phase 1:

MODULE UNITS USED, USED OR INSTALLED

(x) ANNUAL YIELD PER UNIT BEFORE AMORTIZATION

= PREVIOUS NET PERFORMANCE

Phase 2

MINORATIONS:

(-) EMPLOYMENT INCENTIVES

(-) INVESTMENT INCENTIVES

= MINORIZED NET INCOME

Phase 3

(x) CORRECTIVE INDICES

= NET PERFORMANCE OF MODULES

Phase 4

(-) GENERAL REDUCTION: 5 PER 100

(-) SPECIAL REDUCTION FOR ECONOMIC ACTIVITIES IN LORCA: 20 PER 100

(-) EXTRAORDINARY EXPENSES DUE TO EXCEPTIONAL CIRCUMSTANCES (Fires, floods, sinkholes...)

(+) OTHER BUSINESS PERCEPTIONS

= NET ACTIVITY RETURN

Phase 5

(-) REDUCTION DUE TO IRREGULARITY^(*) : 30 PER 100

= REDUCED NET RETURN FROM THE ACTIVITY

^(*) Applicable only with respect to the "Other business earnings" component with a generation period of more than two years or that are classified by regulation as obtained in a notoriously irregular manner over time.^(Back)