Rules for computing modules
Regulations: Instruction 7 for the application of signs, indices or modules in Personal Income Tax of Annex II Order HFP /1335/2021, of December 1 ( BOE of December 2).
The Order that develops the objective estimation method establishes a series of rules that the taxpayer must apply to calculate the average of the signs, indices or modules relating to the entire period in which there are carried out the activity during said calendar year for the calculation of the corresponding net income, when any of the following circumstances occur during the year:
Start of activity after January 1 of the calendar year.
Cessation of activity before December 31 of the calendar year.
Discontinuous exercise of the activity (without vacation periods taking this into account).
There have been variations during the year in the amount of the variables or modules corresponding to the activity.
The calculation of the average of the signs, indices or modules is determined:
In the modules “salaried personnel” and “non-salaried personnel” based on the hours worked.
In the modules “distance traveled” and “electrical energy consumption ” the kilometers traveled or the kilowatts/hour consumed will be taken into account, respectively.
In the remaining cases , depending on the days of effective employment, use or installation, taking into account that they include the normal days of rest and vacations, since the amounts that are set in the Order they are annual.
4. When the calculated average does not result in an integer, it will be expressed with two decimal figures .
Modules common to several activities : When there is partial use of a module in the activity or sector of activity, the value to be computed will be the one resulting from its proration based on its effective use. If it is not possible to determine this, it will be attributed equally to each of the uses of the module.