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Form 100. Personal Income Tax Return Declaration 2017

7.5.3.3. Information related to the activity

Once the activity heading has been selected, or by clicking the icon next to this box, a data capture window appears that collects the additional information required to calculate the net performance and, where applicable, the applicable corrective indices.

If the activity is carried out through an entity under an income attribution regime such as entities without legal personality (communities of property, existing inheritances, etc.), you must not fill out this section, but must enter the net income attributed in section "Special regimes: income allocation regime" (section F on page 9 of the declaration).

SEASONAL ACTIVITY

Seasonal activities are considered to be those that usually only take place during certain days of the year, continuous or alternate, as long as the total does not exceed one hundred and eighty days per year.

If it is a seasonal activity, this box must reflect the number of days of exercise of the activity during the 2017 financial year.

NEW ACTIVITIES

In the case of new activities started during 2016 or 2017, the start year will be indicated, provided that the following circumstances occur:

  1. That these are new activities whose exercise has begun on or after January 1, 2016.

  2. Let these not be seasonal activities.

  3. That have not been previously exercised under another ownership or qualification.

  4. That they are carried out in premises or establishments dedicated exclusively to the new activity, with total separation from the rest of the business or professional activities that, where appropriate, the taxpayer could carry out.

WORKFORCE INCREASE

Has the number of salaried people in the activity increased in 2017 compared to 2016?

In order for the program to correctly calculate the "reduction for employment incentives" , indicate whether there has been an increase in the number of salaried people, comparing the existing situation as of 31 December 2017 with respect to the situation on the same date in 2016. Likewise, it is understood that there has been an increase in staff if at any time during 2017 a greater number of salaried people has been available, in absolute terms, compared to the maximum number of those existing on any day in 2016.

For these purposes, workers who should not be counted as salaried personnel will not be taken into account.

CARRY OUT THE ACTIVITY IN A SINGLE LOCATION OR WITHOUT IT

Indicate whether the activity is carried out in a maximum of one location.

INDICATE THE NUMBER OF VEHICLES AFFECTED BY THE ACTIVITY

If you have one, indicate the number of vehicles used for carrying out the activity.

THE LOAD CAPACITY OF THE VEHICLE IS GREATER THAN 1,000 KG

If you have only one vehicle used for the activity, indicate whether or not its load capacity exceeds 1,000 kg.

MUNICIPALITY WHERE THE ACTIVITY IS CARRIED OUT

Check what is appropriate according to the number of inhabitants of the municipality where the activity is carried out.

The number of inhabitants will be that of the legal population of the municipality, constituted by the total number of residents registered in the Municipal Register of Inhabitants, present and absent.

When the activity is carried out in several municipalities, the one with the largest population will be indicated.

MAXIMUM NUMBER OF EMPLOYEES WHO HAVE WORKED SIMULTANEOUSLY IN 2017

The maximum number of salaried people who have worked in the activity simultaneously at any time of the year must be recorded, not including those workers who should not be counted as salaried personnel.

IF THE ACTIVITY IS NOT SEASONAL AND HAS BEEN EXERCISED FOR ONLY PART OF THE YEAR

In cases where the activity begins after January 1 or ceases before December 31, the number of days in which the activity has been carried out must be entered, without discounting vacation days, weekly rest days or holidays.

IF IN 2017 THE ACTIVITY HAS BEEN CARRIED OUT IN LORCA (MURCIA)

If in 2017 the activity was carried out in Lorca, you must select one of the following keys:

  1. Activity carried out exclusively in Lorca.

  2. Activity carried out in Lorca and other municipalities.

If you select key 2 you must complete box 0155 indicating the amount of the reduction that corresponds to the part of the reduced net income of the activity carried out in Lorca. The applicable reduction will be 20 percent of that part of the reduced net income.

If you select key 1 the program will calculate the reduction and fill in box 0155.

NUMBER OF PATTS AND AUXILIARY BOATS OF THE COMPANY (For the mussel production activity in punts)

You must enter the number that comes from those related, depending on the punts and auxiliary boats with which the activity is carried out.

THE ACTIVITY IS CARRIED OUT WITH A TRACTOR AND THERE IS NO SEMI-TRAILER (For the activity of transporting goods by road and moving services)

You must mark the corresponding box if the activity is carried out with tractor-trailers and the owner does not have semi-trailers.

FRACTIONAL PAYMENTS AND WITHHOLDINGS

You must record the withholdings and payments on account and the installment payments (form 131) corresponding to all the economic activities carried out in objective estimation in Section M "Calculation of the Tax and Result of the declaration" (boxes 0561 and 0566 on page 17 of the declaration).