Paintings: Methods and modalities for determining the net income of economic activities: objective estimate
Scope |
Entrepreneurs and professionals attended by:
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Determination of net return |
ACTIVITIES OTHER THAN AGRICULTURAL, LIVESTOCK AND FORESTRY Number of module units (x) Annual yield per unit (=) Previous net performance (-) Minorities due to employment and investment incentives (=) Net income reduced (x) Corrective indices (=) Net performance of modules (-) General reduction 15% (-) Lorca special reduction (20%) (-) Special reduction on the island of La Palma (20%) (-) Extraordinary expenses (+) Other business perceptions (=) Net performance of the activity (-) Reduction (30%) with a maximum reduction base of 300,000 euros
Transitional regime : application of this reduction to performance that was received in installments prior to 01-01-2015. (-) Reduction for taxpayers with total income less than 12,000 euros including those from the activity (=) Reduced net yield |
AGRICULTURAL, LIVESTOCK AND FORESTRY ACTIVITIES Total revenue volume (x) Net return index (=) Previous net performance (-) Reduction for acquisition of agricultural diesel: 35% (-) Reduction due to the acquisition of fertilizers: 15% (-) Amortization of tangible and intangible assets (excluding forestry activities) (=) Net income reduced (x) Corrective indices (=) Net performance of modules (-) General reduction (25%) (-) Reduction of young farmers (-) Special reduction on the island of La Palma (20%) (-) Extraordinary expenses (=) Net performance of the activity (-) Reduction (30%) with a maximum reduction base of 300,000 euros.
Transitory rules: application of this reduction to performance that was received in installments prior to 01-01-2015. (-) Reduction for taxpayers with total income less than 12,000 euros including those from the activity (=) Reduced net yield |
Registry obligations |
Invoices issued, invoices received and documentary evidence. If amortizations are carried out : - Record Book of investment goods For activities whose net return is set based on the volume of operations (agricultural, livestock, forestry and processing of natural products): – Sales and income record book |