Skip to main content
Practical manual for Income Tax 2021.

Rules for calculating modules

Regulations:   Instruction 7 for the application of signs, indexes or modules in the IRPF of Annex II of Order HAC /1155/2020, of November 25 ( BOE of December 4).

The Order that develops the objective estimation method establishes a series of rules that the taxpayer must apply to calculate the average of the signs, indexes or modules relating to the entire period in which the activity has been carried out during said calendar year for the calculation of the corresponding net income, when any of the following circumstances occur during the year:

  • Start of activity after January 1 of the calendar year.

  • Cessation of activity before December 31 of the calendar year.

  • Discontinuous exercise of the activity (without vacation periods being considered as such).

  • There have been variations during the year in the amount of the variables or modules corresponding to the activity.

The calculation of the average of the signs, indices or modules is determined:

  1. In the modules “salaried personnel” and “non-salaried personnel” depending on the hours worked.

  2. In the “distance traveled” and “electrical energy consumption” modules the kilometers traveled or the kilowatts/hour consumed will be taken into account, respectively.

  3. In the remaining cases , depending on the days of actual employment, use or installation, taking into account that these include normal days of rest and vacation, since the amounts set in the Order are annual.

4. When the calculated average does not result in a whole number, it is expressed with two decimal places .

Modules common to several activities : When there is partial use of a module in the activity or sector of activity, the value to be computed will be the result of its apportionment based on its effective use. If it is not possible to determine this, it will be allocated equally to each of the uses of the module.