Practical example
Don “XX” has been carrying out the activity of Cafeteria, section 672.1, since 2019.
The activity is carried out in a rented premises for which he pays 760 euros per month (plus VAT ). Since it began, the taxpayer is covered by the simplified VAT regime and has developed the activity with the following elements:
 Electrical power: 20kw
 Tables:
 4 tables for 4 people
 2 tables for 2 people
 Type «B» machines: 2 machines
As for the staff employed in the business, the owner and 2 fulltime employees work throughout the year; an 18yearold worker 900 hours, since February 1, and two workers, from July 1 to September 30, who have worked 720 hours each.
In 2021, the number of workers was 2 fulltime workers throughout the year plus the owner of the activity.
Other information to take into account:

On July 1, 2022, he purchased an electric oven for 450 euros and on October 13, he replaced the furniture for 2,000 euros.

On November 30, purchase napkins, coasters and other material in Portugal for 2,500 euros.

At the end of the year, the total amount of VAT borne in current operations amounts to 9,330 euros.
 Calculate the income on account for the first three quarters.
 Determine the annual fee for the activity.
 Determine the result of the final selfassessment of the fourth quarter.

In fiscal year 2022, the volume of operations under the simplified regime has amounted to 130,000 euros.
Solution:

Calculation of deposit on account:
Activity: cafeteria
Heading IAE : 672.1, 2 and 3Module Definition Unit Annual accrued fee per unit 1 Employed personnel Person 2,356.07 2 Electrical power Contracted kW 124.00 3 Tables Table 70.86 4 “A” type machines Type «A» machine 221.43 5 Type «B» machines Type «B» machine 832.60 6 Lottery commissions Euro 0.21 Minimum fee for current operations: 13% of the fee accrued for current operations Base data as of January 1, 2022:

Annual activity fee:
Activity: cafeteria
IAE heading: 672.1, 2 and 3Module Definition Unit Annual accrued fee per unit 1 Employed personnel Person 2,356.07 2 Electrical power Contracted kW 124.00 3 Tables Table 70.86 4 “A” type machines Type «A» machine 221.43 5 Type «B» machines Type «B» machine 832.60 6 Lottery commissions Euro 0.21 Minimum fee for current operations: 13% of the fee accrued for current operations Amount due for current operations:
Quota derived from the simplified regime: the largest of the following quantities:

Amount due for current operations: 14,159.39 euros
Fees supported by current operations:
(*) The fees borne by the rental of the premises are fees borne by current operations and, therefore, are included in the total amount for this concept. If the premises were owned, the fees incurred in its acquisition would be deductible as fixed assets.

Minimum fee: (13% of 14,159.39 euros): 1,840.72 euros
Therefore, the fee derived from the simplified regime is 4,687.80 euros
Annual fee:
Result of the final selfassessment:
4th quarter declaration result: 3,310.17 euros
