Introduction: scheme

Normative; See Annex II and instructions of Order HFP /1172/2022, of November 29 ( BOE of December 1).

In the objective estimation method, the operations necessary to determine the net income, if applicable, reduced, are carried out in an isolated and separate manner for each activity that is considered independent, even if the same taxpayer carries out several to which said method is applicable.

For 2023, the determination of the annual reduced net income corresponding to each activity is carried out, once the year has elapsed, through the successive operations indicated in the following scheme:

Phase 1:

MODULE UNITS USED, UTILIZED OR INSTALLED

(x) ANNUAL YIELD PER MODULE UNIT (before amortization)

= PREVIOUS NET YIELD

Phase 2

(-) MINORATION FOR EMPLOYMENT INCENTIVES

(-) MINORATION FOR INVESTMENT INCENTIVES

= REDUCED NET INCOME

Phase 3

(x) CORRECTION INDEXES ((depending on the activity and certain circumstances)

= NET YIELD OF MODULES

Phase 4

(-) GENERAL REDUCTION: 10 PER 100

(-) SPECIAL REDUCTION FOR ECONOMIC ACTIVITIES IN LORCA: 20%

(-) SPECIAL REDUCTION FOR ECONOMIC ACTIVITIES ON THE ISLAND OF LA PALMA: 20%

(-) EXTRAORDINARY EXPENSES DUE TO EXCEPTIONAL CIRCUMSTANCES (Fires, floods, subsidence, etc., reported to the AEAT in a timely manner)

(+) OTHER BUSINESS PERCEPTIONS

= NET INCOME FROM THE ACTIVITY

Phase 5

(-) REDUCTION DUE TO IRREGULARITY ^(*) : 30%

= REDUCED NET PERFORMANCE OF THE ACTIVITY

^(*) Applicable only with respect to the "Other business income" component with a generation period of more than two years or which are classified by regulation as having been obtained in a notoriously irregular manner over time. ^(Back)