Phase 3: Determining the net yield of modules

Regulations: See Annex II and instruction 2.3 of the aforementioned Annex II Order HFP /1359/2023, of December 19 ( BOE of December 21).

On the reduced net income of the activity whose amount is positive, the corrective indexes indicated below will be applied, when appropriate:

Note: If the reduced net income of the activity is a negative amount, the corrective indices will not be applied.

1. 1. Special corrective indices
2. 2. General corrective indices