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Practical Income Manual 2021.

Module "Tables"

Regulations: Instruction 2.1.8 for the application of signs, indices or modules in Personal Income Tax of Annex II of Order HAC /1155/2020, of November 25 ( BOE of December 4).

In bars and cafes, as well as in restaurants, the “table” unit will be understood to refer to the one that can be occupied by four people. Tables with a higher or lower capacity will increase or reduce the amount of the module in the corresponding proportion.

Tables that are only used during certain periods of the year . The number of units of the "tables" module will be determined in proportion to the duration of the period, computed in days, during which the tables have been used throughout the year.

Boards occasionally used as tables . One unit of the "tables" module will be computed for every four people likely to occupy the boards. Once the number of units has been determined in accordance with this criterion, it will be prorated based on the period, computed in days, of use of the boards during the year.

Bars adapted to serve meals . These bars will not be counted for the purpose of determining the number of units of the "tables" module.