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Practical Income Manual 2021.

Season corrective index

Regulations: Instruction 2.3 b.2) of Order HAC/ 1155/2020, of November 25 ( BOE of December 4).

In activities that usually take place only during certain days of the year, continuous or alternate, as long as the total does not exceed 180 days per year, a multiplier corrective index will be applied, the amount of which depends on the length of the season in the that the activity is carried out.

Season lengthApplicable index
Up to 60 days 1.50
From 61 days to 120 1.35
From 121 days to 180 days 1.25
More than 180 days (does not constitute seasonal activity) ---