2. Amounts of annual returns per module unit before amortization
For the year 2022, the amounts of the annual returns per module unit before amortization corresponding to each activity are those that appear in Annex II of Order HFP /1335/2021, of 1 of December ( BOE of December 2) and are included in " Appendix : Annual returns per module unit before amortization applicable in fiscal year 2022" of this Chapter.
Reduction of annual performance per module unit due to exceptional circumstances
Regulations: Art 37.4.1 and 2 Regulation Personal Income Tax . See also Annex III Order HFP /1335/2021, of December 1 ( BOE of December 2).
In normal economic situations, the previous net performance of the activity is determined by the result of multiplying the number of units used, used or installed in the activity of each of the applicable modules by the annual performance per unit before amortization assigned to each unit. However, when the exceptional circumstances indicated below occur, the Administration may agree to reduce said annual performance per unit in relation to the applicable modules, indicating the period of time to which it applies. These circumstances are grouped into the following assumptions:
When the development of economic activity is affected by fires, floods or other exceptional circumstances that affect a specific sector or area.
When the development of economic activity is affected by fires, floods, sinkholes or major breakdowns in industrial equipment, which entail serious alterations or anomalies in the development of the activity.
When the owner of the activity is temporarily incapacitated and has no other personnel employed.
In the first case, the reduction of signs, indices or modules must be authorized by the Minister of Finance (currently Minister of Finance and Public Service) and may affect taxpayers in a certain sector or area.
In the remaining cases, interested parties who wish to have the signs, indices or modules reduced must submit, within a period of 30 days from the date on which the alterations or the situation of temporary disability occurred, a written statement to the Administration or, failing that, Delegation of the State Tax Administration Agency, which highlights the fact that said circumstances have occurred, providing at the same time the evidence deemed appropriate and mentioning, where appropriate, the compensation to be received due to the alterations produced. Once their effectiveness has been proven, the head of the Administration or Delegation of the State Tax Administration Agency will agree to the reduction of the applicable modules, indicating the period of time to which they apply.
Note: In the event that the taxpayer has the right to a reduction in one or more of the modules applicable to the activity, the declaration will be completed based on the reduced amounts agreed upon by the Tax Administration.