Paintings: Methods and modalities for determining the net income of economic activities: objective estimate
Scope |
Entrepreneurs and professionals attended by:
|
|
---|---|---|
Determination of net return |
ACTIVITIES OTHER THAN AGRICULTURAL, LIVESTOCK AND FORESTRY Number of module units The following are not counted as the period in which the activity was carried out for the calculation of the units: - The days of the first half of 2020 in which the state of alarm was declared, and - The days of the second half of 2020 in which the activity would have been suspended due to the measures adopted to correct the epidemiological situation derived from SARS-CoV-2. In particular: For the quantification of the modules "salaried personnel" and "non-salaried personnel", where applicable, those corresponding to the days indicated above will not be counted as hours worked. For the quantification of the "distance traveled" and "electrical energy consumption" modules, the kilometers traveled or the kilowatts/hour that proportionally correspond to the days indicated above will not be computed. (x) Annual yield per unit (=) Previous net performance (-) Minorities due to employment and investment incentives (=) Net income reduced (x) Corrective indices (=) Net performance of modules (-) General reduction (20% or 30% for activities linked to the tourism, hospitality and commerce sector) (-) Lorca special reduction (20%) (-) Extraordinary expenses (+) Other business perceptions (=) Net performance of the activity (-) Reduction (30%) with a maximum reduction base of 300,000 euros
Transitional regime : application of this reduction to performance that was received in installments prior to 01-01-2015. (-) Reduction for taxpayers with total income less than 12,000 euros including those from the activity (=) Reduced net yield |
AGRICULTURAL, LIVESTOCK AND FORESTRY ACTIVITIES Total revenue volume (x) Net return index (=) Previous net performance (-) Amortization of tangible and intangible assets (excluding forestry activities) (=) Net income reduced (x) Corrective indices (=) Net performance of modules (-) General reduction (20%) (-) Reduction of young farmers (-) Extraordinary expenses (=) Net performance of the activity (-) Reduction (30%) with a maximum reduction base of 300,000 euros.
Transitory rules: application of this reduction to performance that was received in installments prior to 01-01-2015. (-) Reduction for taxpayers with total income less than 12,000 euros including those from the activity (=) Reduced net yield |
Registry obligations |
Invoices issued, invoices received and documentary evidence. If amortizations are carried out : - Record Book of investment goods For activities whose net return is set based on the volume of operations (agricultural, livestock, forestry and processing of natural products): – Sales and income record book |