Skip to main content
Practical Income Manual 2020.

1. Quantification of the number of units used, used or installed in the activity of the different signs or modules

The first operation that must be carried out to determine the previous net performance consists of quantifying the number of units used, used or installed of each of the modules established for each activity that is considered independent.

Order HAC /1164/2019, of November 22 ( BOE of 30), establishes in its Annex II in section 2.1 of its Instructions the rules for quantification of the number of units of the different signs or modules that we will examine below.

Now, for this fiscal year 2020, in order to adapt the amount of the net return determined in accordance with the objective estimation method to the economic reality derived from the current health emergency situation caused by Covid-19, it has been established, In addition, a measure so that the calculation of the number of units of each module includes the incidence of the alarm states decreed in 2020 in determining the annual performance.

  1. Rules for computing modules
  2. Module "Non-salaried personnel"
  3. Module "Salary staff"
  4. Module "Surface of the premises"
  5. Module "Electric energy consumption"
  6. Module "Electrical power"
  7. Module "Oven surface"
  8. Module "Tables"
  9. Module "Number of inhabitants"
  10. "Vehicle loading" module
  11. Module "Places"
  12. "Seating" Module
  13. Module "Recreational machines"
  14. Module "Bar Length"
  15. Module "Fiscal power of the vehicle"
  16. "Distance traveled" module