Paintings: Methods and modalities of determining the net income of economic activities: objective estimate
Scope |
Businessmen and professionals in which the following occur:
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Determination of net income |
ACTIVITIES OTHER THAN AGRICULTURAL, LIVESTOCK AND FORESTRY Number of modules units (x) Annual return per unit (=) Previous net performance (-) Reductions for employment and investment incentives (=) Reduced net return (x) Correction indices (=) Net performance of modules (-) General reduction 5% (-) Special reduction Lorca (20%) (-) Extraordinary expenses (+) Other business perceptions (=) Net income from the activity (-) Reduction (30%) with a maximum reduction base of 300,000 euros
Transitional regime : application of this reduction to income that was received in installments prior to 01-01-2015. (-) Reduction for taxpayers with total income of less than 12,000 euros, including income from activity (=) Reduced net performance |
AGRICULTURAL, LIVESTOCK AND FORESTRY ACTIVITIES Total revenue volume (x) Net return index (=) Previous net performance (-) Amortization of tangible and intangible fixed assets (excluding forestry activities) (=) Reduced net return (x) Correction indices (=) Net performance of modules (-) General reduction (20%) (-) Reduction in young farmers (-) Extraordinary expenses (=) Net income from the activity (-) Reduction (30%) with a maximum reduction base of 300,000 euros.
Transitory rules: application of this reduction to income that was received in installments prior to 01-01-2015. (-) Reduction for taxpayers with total income of less than 12,000 euros, including income from activity (=) Reduced net performance |
Registry obligations |
Invoices issued, invoices received and documentary evidence. If amortizations are carried out : - Record Book of investment goods For activities whose net income is determined based on the volume of operations (agricultural, livestock, forestry and processing of natural products): – Sales and income record book |