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How to calculate split payments in modules 2021

The calculation of the 2021 split payments must be carried out taking into account the circumstances that arise in each case:

  1. That all base data are known as of January 1.

    • General rule: The base data as of January 1, 2021 must be taken into account (see point 5.1 General rules for calculating the fractional payment).

    • 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 purpose of calculating the net performance for 2020.

  2. That some base data is not known as of January 1. The criteria to be applied will be:

    • Non-salaried staff: Only those persons who were active on January 1 will be counted, in absolute terms. Never the quantified module of the previous year.

    • Salaried staff: Workers who are active as of January 1 will be counted. If an employee is partially on ERTE, only the part of the employment contract that is active will be counted. (see point 5.1) General rules for calculating the fractional payment). Never the quantified module of the previous year.

    • Distance traveled and energy consumption: The quantified module must always be taken to calculate the net income for 2020.

    • Rest of the modules: The units of each module will be computed according to the conditions of January 1.

    However, if any of these modules cannot be quantified as of January 1, the quantified module will be taken for the purposes of calculating the net income for 2020. (see point 5.1 General rules for calculating the fractional payment)

  3. 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 fractional payments for 2021, they must apply the alternative rule of 2% of the sales volume or income for the quarter.

  4. Seasonal activities.

    For the calculation of the fractional payments, the module units quantified for 2020 will always be taken into account, taking into account the rules that have been applied in case the activity has been carried out during the days of the state of alarm and/or suspension of the activity.

  5. General rules for calculating split payments

    1. Modules as of January 1st.

      For the calculation of the split payment, only those modules existing on January 1, 2021 must be taken into account, depending on the situation of each of them on that date.

      In particular, the following clarifications are made:

      Non-salaried staff: The number of non-salaried persons in active employment as of 1 January, in absolute terms, without prejudice to the calculation of the reductions provided for in this module in the regulations of the objective estimation method (disability, 50% reduction of the spouse, etc.).

      Salaried staff: Salaried employees who are working as of January 1.

      If there are workers on ERTE, the salaried staff will be determined according to the situation of the workers in this circumstance as of January 1:

      • Worker on ERTE at 100 percent: will not be taken into account.
      • If a worker is partially on ERTE, only the active part of the employment contract will be counted.
      • All workers on 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 as of 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 of the premises due to Covid-19 regulations, using exclusively the terrace, the modules corresponding to the interior of the premises that are not operational on January 1 (meters of bar, arcade machine, ...) will not be counted.

    2. Amortizable assets

      For the amortization of all assets of the activity, the 365 days of the year will be taken into account.

    3. Calculation of split payment.

      Once the net income of the activity has been determined for the purposes of the split payment, only the number of calendar days in the quarter in question in which the activity was carried out will be taken into account. The days of non-activity will include both mandatory and voluntary closure days.