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Practical manual for Income Tax 2022.

1. Quantification of the number of units employed, used or installed in the activity of the different signs or modules

The first operation that must be carried out to determine the previous net performance consists of quantifying the number of units used, utilized or installed of each of the modules established for each activity that is considered independent.

Order HFP /1335/2021, of December 1 ( BOE of December 2), establishes in its Annex II in section 2.1 of its Instructions the rules for quantifying the number of units of the different signs or modules that we will examine below.

  1. Rules for calculating modules
  2. "Non-salaried staff" module
  3. "Salaried Personnel" module
  4. "Surface area of the premises" module
  5. "Electricity consumption" module
  6. "Electrical power" module
  7. "Oven surface" module
  8. "Tables" module
  9. Module "Number of inhabitants"
  10. "Vehicle Loading" module
  11. "Places" module
  12. "Seats" module
  13. Module "Recreational machines"
  14. "Bar Length" module
  15. "Vehicle tax power" module
  16. "Distance traveled" module