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Practical Income Manual 2020.

Introduction: scheme

Normative; See Annex II and instructions of Order HAC /1164/2019, of November 22 ( BOE of 30) and arts 9 and 11 of the Royal Decree-Law on urgent measures to support the tourism, hospitality and commerce sector .

In the objective estimation method, the operations necessary to determine the net income, if applicable, reduced, are carried out in an isolated and separate manner for each activity that is considered independent, even if the same taxpayer develops several to which it is applicable. said method.

For 2020, the determination of the annual reduced net yield corresponding to each activity is carried out, once the year has elapsed, through the successive operations indicated in the following scheme:

Phase 1:

MODULE UNITS USED, USED OR INSTALLED

(*) In 2020, both the days in which the state of alarm was declared in the first half of 2020 and the days in the second half of 2020 in which the state of alarm was declared in the first half of 2020 are NOT counted as the period in which the activity was carried out for the calculation of the units. that, 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).

In particular, for the quantification of the modules "salaried personnel" and "non-salaried personnel", where applicable, those corresponding to the days referred to in the previous paragraph will NOT be counted as hours worked and for the quantification of the modules "distance traveled" and "electrical energy consumption" will not be counted as the kilometers traveled or the kilowatts/hour that proportionally correspond to the days referred to in the previous paragraph.

(x) ANNUAL PERFORMANCE PER MODULE UNIT (before amortization)

= PREVIOUS NET PERFORMANCE

Phase 2

(-) MINORATION FOR EMPLOYMENT INCENTIVES

(-) MINORATION FOR INVESTMENT INCENTIVES

= MINORIZED NET INCOME

Phase 3

(x) CORRECTIVE INDICES ((depending on the activity and certain circumstances)

= NET PERFORMANCE OF MODULES

Phase 4

(-) GENERAL REDUCTION: 20 PER 100 or 35 PER 100 depending on the activity heading

(-) SPECIAL REDUCTION FOR ECONOMIC ACTIVITIES IN LORCA: 20 PER 100

(-) EXTRAORDINARY EXPENSES DUE TO EXCEPTIONAL CIRCUMSTANCES (Fires, floods, sinkholes, etc., reported to the AEAT in a timely manner)

(+) OTHER BUSINESS PERCEPTIONS

= NET ACTIVITY RETURN

Phase 5

(-) REDUCTION DUE TO IRREGULARITY (*) : 30 PER 100

= REDUCED NET RETURN FROM THE ACTIVITY

(*) Applicable only with respect to the "Other business earnings" component with a generation period of more than two years or that are classified by regulation as obtained in a notoriously irregular manner over time. (Back)