Phase 1: Determination of prior net performance
Regulations: See Annex II and instructions 2.1 of Order 1164/2019, of November 22 ( BOE of the 30th).
Exceptionally for 2020, see the rules for quantifying the modules established in article 11 of Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and commerce sectors and in tax matters ( BOE of the 23rd).
The net prior performance of the activity is constituted by the sum of the products obtained by multiplying the number of units employed, used or installed in the activity of each of the modules, by the annual performance before amortization assigned to each module unit.
The annual returns per module unit before amortization applicable in 2020 to each of the activities included in the objective estimation method are reproduced as appendix at the end of this Chapter.
Therefore, in determining the prior net return, the following must be taken into account: