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Personal Income Tax modules

We tell you about the characteristics of this method of determining performance.

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Affected asset-related elements and transfer

The following are affected heritage elements:

  • The properties in which you carry out your activity.

  • Those intended for economic and sociocultural services for staff.

  • In general, all those necessary for the development of the activity.

The assets must be used for the purposes of the activity therefore:

  • The allocation must be exclusive to the activity and, with some exceptions, cannot be used simultaneously for personal use and for the activity.

  • They must appear in the accounting records, or in the books that you are required to keep.

  • In no case are the following assets affected: assets representing participation in an entity's equity, assets representing the transfer of capital to third parties, assets intended for the private use of the owner of the activity.

Regardless of the method by which you determine the performance (normal, simplified, objective direct estimate), the transfer of assets affected by tangible and intangible fixed assets:

  • It is not included in the net income of the activity.

  • Generates capital gains or losses. Its amount and taxation are carried out in accordance with the rules established in the IRPF for this type of income.