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

The electronic headquarters of the Tax Agency incorporates a « Virtual Income Assistant », where you can consult how to calculate the returns derived from your economic activity, other than agriculture, livestock or forestry, through the objective estimation method (“modules”), including information about 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 yield
3. Determination of Total Reduced Net Return
4. Practical Case
5. Appendix: Annual returns per module unit before amortization applicable in fiscal year 2023