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Practical Income Manual 2020.

Full computable income

The following are considered to be full computable income derived from the exercise of economic, business or professional activities:

Covid-19: Please note that benefits for cessation of activity due to the health emergency caused by Covid-19, which are contemplated in articles 17 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to make facing the economic and social impact of Covid-19 ( BOE of 18), 9 of Royal Decree-Law 24/2020, of June 26, on social measures to reactivate employment and protection of self-employment and competitiveness of the industrial sector ( BOE of 27) and 13 of Royal Decree-Law 30/2020 of September 29, on social measures in defense of employment ( BOE of 30) are considered income from work, so they do not count as income from economic activity.

Likewise, the extraordinary benefit of cessation of activity for seasonal workers provided for in article 14 of Royal Decree-Law 30/2020, of September 29, on social measures in defense of employment (BOE of 30) is considered performance of personal work and, therefore, does not count as income from economic activity either.

  1. 1. Operating income
  2. 2. Financial income derived from the postponement or fractionation of operations carried out in the development of the activity
  3. 3. Income from current grants and capital grants
  4. 4. Self-consumption of goods and services
  5. 5. Accrued VAT
  6. 6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization
  7. 7. Variation in stocks (only if there is an increase in stocks at the end of the year)
  8. 8. Other income