Seasonal activities
Seasonal activities are considered to be those that usually only take place during certain days of the year, continuous or alternate, as long as the total does not exceed 180 days per year.
The fee derived from the simplified regime resulting from subtracting from the fee accrued for current operations the fees borne by current operations, will be multiplied by a corrective index, depending on the days of duration of the seasonal activity.
The seasonal corrective indices are as follows:
- Up to 60 days of season: 1.5
- From 61 to 120 days of season: 1.35
- From 121 to 180 days of season: 1.25
In seasonal activities, the businessman or professional must submit the quarterly self-assessments within the deadlines provided by the tax regulations, even if the fee to be paid is zero.
Example:
Don R.H.G. carries out the ice cream business, being registered under section 676 of IAE during the summer months. Every year the activity begins on June 16 and ends on September 15.
The data on its activity in fiscal year 2021 were as follows:
- Number of people employed: 1 person working 650 hours.
- Electrical power: 10 kW contracted.
- Tables: 4 tables of 4 people.
The activity data corresponding to the 2022 financial year are as follows:
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In addition to the 650 hours worked by him, he hires a person part-time, who works a total of 360 hours.
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The electrical power and number of tables is the same as the previous year.
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The fees borne by current operations amount to 903.47 euros. Determine the income on account and the annual fee corresponding to the year 2022.
Solution:
1. Determine if the activity is seasonal:
The activity is seasonal since it is carried out regularly during a time of year and its duration is less than 180 days, specifically, 92 days.
2. Determination of the accrued fee:
Since the base data as of January 1 cannot be determined, the data from the previous year is taken:
a) Annual accrued fee:
b) Daily accrued fee:
3. Determine the income on account:
| Quarter | daily fee | No. days quarter | Result | Percentage(1) | Corrective index | Entrance a/c | |||
|---|---|---|---|---|---|---|---|---|---|
| 1 | 19.32 euros/day | x | 0 days | 0 | x | 0.06 | x | 1.35 | --- |
| 2 | 19.32 euros/day | x | 15 days | 289.80 | x | 0.06 | x | 1.35 | 23.47 euros |
| 3 | 19.32 euros/day | x | 77 days | 1,487.64 | x | 0.06 | x | 1.35 | 120.50 euros |
| 4 | Calculation of the annual fee | ||||||||
Note to the table:
(1) The modules and percentages are those established by Ministerial Order HFP/1335/2021, of December 1, for the calculation of the quarterly quota of the activity for fiscal year 2022 ( BOE of December 2). (return percentage)
4. Calculation of the annual fee.
During the year 2022 carried out the activity for 92 days.
The final settlement for the year 2022 is presented during the first thirty days of January 2023.
a) Employed personnel:
Electrical power: 10 kw x 92 days / 365 days = 2.52 kw
Tables: 4 tables x 92 days / 365 days = 1.00 tables
b) Fee accrued for current operations:
c) Quotas supported current operations:
d) Calculation of the annual fee:
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Amount due for current operations: 2,541.01 euros
Fees supported by current operations: -928.88 euros
Total: 1,612.13 euros
Season corrective index: (1,612.13 x 1.35) = 2,176.38 euros
-
Minimum fee (2,541.01 x 20%(*) = 508.20 euros
Season corrective index: 508.20 x 1.35 = 686.07 euros
Result of the annual fee: 2,176.38 euros
(*) Percentage set to determine the minimum fee for current operations.
5. 4th Quarter Settlement: