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 carries out several to which said method is applicable.

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, UTILIZED OR INSTALLED

(x) ANNUAL YIELD PER UNIT BEFORE AMORTIZATION

= PREVIOUS NET YIELD

Phase 2

MINORATIONS:

(-) EMPLOYMENT INCENTIVES

(-) INVESTMENT INCENTIVES

= REDUCED NET INCOME

Phase 3

(x) CORRECTIVE INDICES

= NET YIELD OF MODULES

Phase 4

(-) GENERAL REDUCTION: 5 PER 100

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

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

(+) OTHER BUSINESS PERCEPTIONS

= NET INCOME FROM THE ACTIVITY

Phase 5

(-) REDUCTION DUE TO IRREGULARITY^(*) : 30%

= REDUCED NET PERFORMANCE OF THE ACTIVITY

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