How to calculate installment payments in modules 2021
The calculation of the 2021 installment payments must be carried out taking into account the circumstances that occur in each case:
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That all base data are known as of January 1.
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General rule: The base data as of January 1, 2021 must be taken into account (see point 5.1 General rules for calculating the installment payment).
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Exception to the general rule: The kilowatts/hour consumed and kilometers traveled will be taken from the previous year, that is, those quantified for the purposes of calculating the net performance for 2020.
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That some base data is not known as of January 1. The criteria to apply will be:
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Non-salaried staff: Only those people active as of January 1 will be counted, in absolute terms. Never the quantified module of the previous year.
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Salaried personnel: Workers who are active as of January 1 will be counted. If any employee is partially in ERTE, only the part of the employment contract that is active will be counted. (see point 5.1) General rules for calculating the installment payment). Never the quantified module of the previous year.
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Distance traveled and energy consumption: Quantified module should always be taken for the purposes of calculating the 2020 net performance.
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Rest of the modules: The units of each module will be computed in accordance with the conditions of January 1.
However, if any of these modules could not be quantified as of January 1, the quantified module will be taken for the purposes of calculating the net performance for 2020. (see point 5.1 General rules for calculating the installment payment)
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That no base data is known as of January 1.
As a general rule, this circumstance will occur when it comes to activities that were closed or suspended on January 1.
In this case, to quantify the 2021 installment payments, the alternative rule of 2 percent of the sales volume or income for the quarter must be applied.
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Seasonal activities.
To calculate the installment payments, the module units quantified for 2020 will always be taken, taking into account the rules that have been applied in case the activity was carried out during the days of the state of alarm and/or suspension of the activity.
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General rules for calculating the installment payment
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Modules as of January 1.
To calculate the installment payment, only those modules existing on January 1, 2021 should be computed, depending on the situation of each of them on that date.
In particular, the following clarifications are made:
Non-salaried staff: The number of active non-salaried people as of January 1, in absolute terms, without prejudice to computing the reductions provided for this module in the regulations of the objective estimation method (disability, spouse reduction 50%,...).
Salaried staff: Employees who are working on January 1.
If there are workers in ERTE, the salaried personnel will be determined according to the situation of the workers in this circumstance on January 1:
- 100 percent ERTE worker: will not be taken into account.
- Some worker is partially in ERTE, only the part of the employment contract that is active will be counted.
- All workers in ERTE at 100 percent: the base data for salaried personnel would be 0.
Rest of modules (except kilowatts/hour consumed and kilometers traveled).
Only those modules that are operational on January 1, 2021 will have to be taken into account.
Thus, for example, if a bar on January 1, 2021 has not been able to use the interior part of the premises due to Covid-19 regulations, using exclusively the terrace, it will not count the modules corresponding to the interior of the premises that are not operational as of January 1, 2021. January 1 (bar meters, arcade machine,…).
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Depreciable assets
For the amortization of all the assets of the activity, 365 days a year will be taken into account.
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Calculation of fractional payment.
Once the net performance of the activity has been determined for the purposes of payment in installments, only the number of calendar days of the quarter in question in which the activity was carried out will be taken into account. The days of non-exercise of the activity will include both the days of mandatory closure and voluntary closure.
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