Phase 1: Determination of prior net performance
Regulations: See Annex II and instruction 2.1 of the aforementioned Annex II Order HFP /1335/2021, of December 1 ( BOE of December 2)
The previous net performance of the activity is constituted by the sum of the products obtained by multiplying the number of units used, used or installed in the activity of each of the modules, by the annual performance before amortization assigned to each module unit. .
The annual returns per module unit before amortization applicable in 2022 to each of the activities included in the objective estimation method are reproduced as appendix at the end of this Chapter.
Therefore, to determine the previous net performance, the following must be taken into account: