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Practical Income Manual 2022.

Rules for the application of corrective indices: order of application and incompatibilities

The corrective indices are applied in the order in which they have just been indicated, which is the order in which they appear in the declaration, provided that they are not incompatible with each other, on the net return reduced or, where appropriate, on the one rectified by application of the same.

The incompatibilities between the different corrective indexes are the following:

  • The corrective index for small companies will not be applicable to activities for which special corrective indexes are provided, with the exception of that applicable to the activity of retail trade of press, magazines and books in kiosks located on public roads (section IAE : 659.4).

  • When the corrective index is applicable for small companies, the excess corrective index will not be applied.

  • When the seasonal corrective index is applicable, the corrective index for the start of new activities will not be applied.