4. Other business insights
Regulations: See common standard 3 of Annex III of Order HAC/ 1164/2019, of November 22 ( BOE of 30).
The net performance of modules must be increased by the amount corresponding to other business perceptions such as current and capital subsidies.
The criteria for temporal allocation of current and capital subsidies are discussed in Chapter 7 of this Manual.
The benefits received from Social Security for temporary disability, risk during pregnancy or provisional disability, where applicable, are taxed as income from work.
Covid 19 : benefits for cessation of activity granted 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 address the impact economic and social of Covid-19 ( BOE of 18), 9 of Royal Decree-Law 24/2020, of June 26, on social measures to reactivate employment and protect self-employed work 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.
This same consideration has 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) and, therefore, it does not count as income from economic activity either.