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Practical Income Manual 2021.

Independent activities and accessory operations

Regulations: Art. 38 Regulation Personal Income Tax

For the purposes of the objective estimation method, independent economic activities are considered each of those specifically included in Order HAC /1155/2020, of November 25 (BOE of December 4) that regulates this method for the 2021 financial year.

The determination of the economic operations included in each activity listed in the previous point of this section must be carried out in accordance with the rules of the Tax on Economic Activities ( IAE ) to the extent applicable.

See in this regard Royal Legislative Decree 1175/1990, of September 28, which approves the rates and instructions for the Tax on Economic Activities ( BOE of 29).

Likewise, each activity will include the economic operations that are carried out with accessory character to the main activity.

For these purposes, an accessory activity to the main activity is considered to be that whose volume of income does not exceed 40 percent of the volume corresponding to the main activity.

Finally, indicate that for the calculation of the maximum magnitude of exclusion, the people employed or vehicles or punts used for the development of the main activity and any accessory activity included in the objective estimation method must be taken into account. 

The accessory economic activities that are understood to be included in each of the activities included in the objective estimation method are indicated in the "Note" heading within Appendix "Annual returns per module unit before amortization rates applicable in fiscal year 2021", which is reproduced in this same Chapter.