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Practical manual for Income Tax 2022.

Season corrective index

Regulations: Instruction 2.3 b.2) Order HFP /1335/2021, of December 1 ( BOE of December 2).

In activities that are usually carried out only on certain days of the year, continuous or alternating, provided that the total does not exceed 180 days per year, a multiplying correction index will be applied, the amount of which depends on the duration of the season in which the activity is carried out.

Season lengthApplicable index
Up to 60 days 1.50
From 61 days to 120 1.35
From 121 days to 180 days 1.25
More than 180 days (not considered seasonal activity) ---