Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can find out how to calculate the income derived from your economic activity, other than agriculture, livestock or forestry, using the objective estimation method ("modules"), including information on accessory activities and the concepts that increase and decrease the result of the activity.

1. Concept and scope of application
2. Determination of reduced net income
3. Determination of Total Reduced Net Return
4. Practical Case
5. Appendix: Annual returns per module unit before amortization applicable in fiscal year 2023