Correction index for small companies
Regulations: Instruction 2.3 b.1) of Order HAC/ 1155/2020, of November 25 ( BOE of December 4).
This corrective index is applicable to companies that meet the following requirements:
That the owner of the activity is a natural person.
That carries out the activity in a single location.
That you do not have more than one vehicle used for the activity and that it does not exceed 1,000 kg of load capacity.
That at no time in 2021 have there been more than two salaried people in the activity.
If these requirements are met, the amount of the corrective index will be that which, depending on the number of employees and, where applicable, the population of the municipality in which the activity is carried out, is indicated below:
If the activity is carried out without salaried personnel:
Population of the municipality in which the activity is carried out Applicable index Up to 2,000 inhabitants 0.70 From 2,001 to 5,000 inhabitants 0.75 More than 5,000 inhabitants 0.80
When, because the activity is carried out in several municipalities, there is the possibility of applying more than one index of those previously indicated, a single index will be applied, which will be the one corresponding to the municipality with the largest population.
If the activity is carried out with salaried personnel, up to a maximum of two workers, the index 0.90 will be applied regardless of the population of the municipality in which the activity is carried out.