"Tables" module

Regulations: Instruction 2.1.8 for the application of signs, indexes or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of the 30th).

In bars and cafes, as well as in restaurants, the unit “table” shall be understood as referring to one that can be occupied by four people. Tables with a higher or lower capacity will increase or reduce the module size accordingly.

Tables that are used only during certain periods of the year . The number of units of the "tables" module will be determined in proportion to the duration of the period, computed in days, during which the tables have been used throughout the year.

Boards that are occasionally used as tables . One unit of the "tables" module will be counted for every four people likely to occupy the tables. Once the number of units has been determined according to this criterion, it will be prorated based on the period, calculated in days, of use of the boards during the year.

Bars adapted to serve meals . These bars will not be counted for the purposes of determining the number of units in the "tables" module.