Personal Income Tax modules
We tell you about the characteristics of this method of determining performance.
Estimate of the net income
To determine performance, the actual flow of income and expenses is not taken into account but is calculated based on objective data (personal module, area of the premises, tables, bar length, vehicle load, kilometers traveled... ) that vary depending on the activity you carry out.
Even if you carry out several activities to which this method applies, the calculation is carried out in isolation and separately for each activity that is considered independent.
The scheme to follow to obtain the performance would be:
Phase 1
Units of modules used, used or installed
(x) Annual yield per module unit (before amortization)
= Previous net performance
Phase 2
(-) Minority due to employment incentives
(-) Minority due to investment incentives
= Minorized net return
Phase 3
(x) Corrective indices (depending on the activity and certain circumstances)
= Net performance of modules
Phase 4
(-) General reduction: (for 2022: 15%, by 2023: 10% and by 2024: 5%)
(-) Special reduction for economic activities in Lorca: 20%
(-) Special reduction for economic activities on the island of La Palma: (2022, 2023 and 2024: twenty%)
(-) Extraordinary expenses due to exceptional circumstances (Fires, floods, sinkholes, etc. , communicated to the AEAT in a timely manner)
(+) Other business perceptions
= Net performance of the activity
Phase 5
(-) Reduction due to irregularity: 30%
= Reduced net return on activity
(*) Applicable only with respect to the "Other business earnings" component with a generation period of more than two years or that are classified by regulation as obtained in a notoriously irregular manner over time.
The calculation of the performance of each activity will be the result of performing the following operations on the volume of income:
Phase 1
Full income (including grants, compensation and aid PAC lump sum payment)
(×) Net return index
(*) When the recipient of direct single-payment aid from the CAP has not obtained income from agricultural or livestock activities, the net return index to apply is 0.56.
From 2023, the index to be applied to aid will be 0.56 when income from agricultural and livestock activities, other than aid, is less than 25% of total income. Otherwise, the aid will be added to the income from the crops or farms.
= Previous net performance
Phase 2
In 2022, 2023 and 2024 (for agricultural and livestock activities): Reduction for the acquisition of agricultural diesel (35% of the acquisition price)
In 2022, 2023 and 2024 (for agricultural and livestock activities): Reduction for the acquisition of fertilizers (15% of the acquisition price)
(−) Amortization of tangible and intangible assets (excluding forestry activities)
= Minorized net return
Phase 3
(×) Corrective indices (depending on the type of activity and certain circumstances)
= Net performance of modules
Phase 4
(−) General reduction: (for 2022: 25%, by 2023: 15% and by 2024: 5%)
(−) Special reduction for economic activities on the island of La Palma: (2022, 2023 and 2024: twenty%)
(−) Reduction of young farmers: 25%
(−) Extraordinary expenses due to exceptional circumstances (fires, floods, sinkholes, etc. , communicated to the AEAT in a timely manner)
= Net performance of the activity
Phase 5
(−) Reduction due to irregularity: 30% (Reductions in income generated in more than 2 years or obtained in a notoriously irregular manner)
= Reduced net return on activity