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Practical Income Manual 2021.

1. Quantification of the number of units used, used or installed in the activity of the different signs or modules

The first operation that must be carried out to determine the previous net performance consists of quantifying the number of units used, used or installed of each of the modules established for each activity that is considered independent.

Order HAC /1155/2020, of November 25 ( BOE of December 4), establishes in its Annex II in section 2.1 of its Instructions for the rules for quantification of the number of units of the different signs or modules that we will examine below.

  1. Rules for computing modules
  2. Module "Non-salaried personnel"
  3. Module "Salary staff"
  4. Module "Surface of the premises"
  5. Module "Electric energy consumption"
  6. Module "Electrical power"
  7. Module "Oven surface"
  8. Module "Tables"
  9. Module "Number of inhabitants"
  10. "Vehicle loading" module
  11. Module "Places"
  12. "Seating" Module
  13. Module "Recreational machines"
  14. Module "Bar Length"
  15. Module "Fiscal power of the vehicle"
  16. "Distance traveled" module