Phase 1: Determination of prior net performance

Regulations: See Annex II and instruction 2.1 of the aforementioned Annex II Order HFP /1172/2022, of November 29 ( BOE of December 1)

The net prior performance of the activity is constituted by the sum of the products obtained by multiplying the number of units employed, used or installed in the activity of each of the modules, by the annual performance before amortization assigned to each module unit.

The annual returns per module unit before amortization applicable in 2023 to each of the activities included in the objective estimation method are reproduced as appendix at the end of this Chapter.

Therefore, in determining the prior net return, the following must be taken into account:

1. 1. Quantification of the number of units employed, used or installed in the activity of the different signs or modules
2. 2. Amounts of annual returns per module unit before amortization