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Practical Income Manual 2020.

Rules for computing modules

Regulations: Instruction 7 for the application of signs, indices or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of 30) and rt. 11 of Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and commerce sector and in tax matters ( BOE of 23).

The Orders that develop the objective estimation method establish a series of rules that the taxpayer must apply to calculate the average of the signs, indices or modules relating to the entire period in which there are carried out the activity during said calendar year, when any of the following circumstances occur during the year:

  • Start of activity after January 1 of the calendar year.
  • Cessation of activity before December 31 of the calendar year.
  • Discontinuous exercise of the activity (without vacation periods taking this into account).
  • There have been variations during the year in the amount of the variables or modules corresponding to the activity.

For the 2020 financial year , in addition to the previous circumstances, the incidence of the alarm states decreed during 2020 has been taken into account, establishing the following rules for the quantification of the number of units of the different modules:

1. WILL NOT BE COMPUTED, in any case, as the period in which the activity was carried out:

  • During the first semester of 2020, the days of the state of alarm declared during said semester (also applies to activities that were declared essential).

    Note: The declaration of the state of alarm to face the health emergency situation caused by the Covid-19 coronavirus carried out by Royal Decree 463/2020, of March 14, covered with its successive extensions from March 14 until 00:00: 00 hours on June 21, 2020. Therefore, the days in which the state of alarm was declared in the first half of 2020 were 99 days.

  • During the second semester , days on which, whether or not the state of alarm was declared, the effective exercise of economic activity would have been suspended as a consequence of the measures adopted by the competent authority to correct the evolution of the epidemiological situation derived from Covid-19 (also called SARS-CoV-2).

2. T Taking into account the above, the calculation of the average of the signs, indices or modules will be determined:

  1. In the modules “salaried personnel” and “non-salaried personnel” based on the hours worked, without computing as hours worked those corresponding to the days referred to in number 1 above.

  2. In the modules “distance traveled” and “electrical energy consumption ” the kilometers traveled or the kilowatts/hour consumed will be taken into account, respectively, but will not be computed the kilometers traveled nor the kilowatts/hour that proportionally correspond to the days referred to in number 1 above.
  3. In the remaining cases , depending on the days of effective employment, use or installation, taking into account that they include the normal days of rest and vacations, since the amounts that are set in the Order they are annual. For this calculation not be counted, in any case, as the period in which the activity was carried out on the days referred to in number 1 above.

4. When the calculated average does not result in an integer, it is expressed with two decimal figures .

Modules common to several activities : When there is partial use of a module in the activity or sector of activity, the value to be computed will be the one resulting from its proration based on its effective use. If it is not possible to determine this, it will be attributed in equal parts to each of the uses of the module.