Independent activities and accessory operations

Regulations: Art. 38 Regulation Income Tax

For the purposes of the objective estimation method, each of the independent economic activities specifically included in Order HFP /1172/2022, of November 29 ( BOE of December 1) that regulates this method for the year 2023, are considered.

The determination of the economic operations included in each activity related to the previous point of this section must be carried out in accordance with the regulations of the Tax on Economic Activities ( IAE ) to the extent that they are applicable.

See in this regard Royal Legislative Decree 1175/1990, of September 28, approving the rates and instructions for the Tax on Economic Activities ( BOE of September 29).

Likewise, each activity will include economic operations that are carried out on accessory to the main activity.

For these purposes, an activity that is considered accessory to the main activity is one whose income volume does not exceed 40% of the volume corresponding to the main activity.

Finally, it should be noted that in order to calculate the maximum magnitude of exclusion, the persons employed or vehicles or boats used for the development of the main activity and any accessory activity included in the objective estimation method must be taken into account. 

The accessory economic activities that are understood to be included in each of the activities included in the objective estimation method are indicated in the "Note" section within Appendix "Annual income per module unit before amortization applicable in fiscal year 2023", which is reproduced in this same Chapter.