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