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Form 100. Personal Income Tax Return Declaration 2017

7.5.3.5. Modules

Once the IAE heading corresponding to the activity has been entered and the data in the "INFORMATION RELATING TO THE ACTIVITY" window has been completed, the program displays the modules that are applicable.

UNITS

In the "Units" column, the number of units of each of the applicable modules will be recorded, for which a breakdown window is available that allows its calculation.

DEFINITIONS

  • Non-salaried Staff

  • Salaried staff

  • Electrical power

  • Vacancies

  • Surface area of the premises

  • Energy consumption

  • Distance travelled

  • Tables

  • Bar length

  • Seats

  • Loading of transport elements and loading of vehicles

  • Oven surface

  • Vehicle tax power

  • Arcade machines

  • Number of vehicles

COMPLETING THE SCREENS

The number of units of the different modules used, installed or employed in the activity will be determined based on the hours, in the case of salaried or non-salaried personnel, or days, in the remaining cases, of employment, use or installation, except for the consumption of electrical energy or distance travelled, in which case, the kilowatts/hour consumed or the kilometres travelled will be taken into account, respectively. If it is not an integer, it will be expressed with two decimal places.

When there is partial use of a module in the activity, the value to be computed will be the result of its apportionment based on its effective use.

Exceptionally, if it is not possible to determine this, it will be allocated equally to each of the uses of the module.

REDUCTION OF MODULES DUE TO EXCEPTIONAL CIRCUMSTANCES

The tax authorities may request a reduction in the modules in the following cases:

  • When the development of economic activity is affected by fires, floods, subsidence or major breakdowns in industrial equipment, which cause serious anomalies in the development of the activity.

  • When the owner of the activity is temporarily incapacitated and has no other personnel employed.

In these cases, interested parties may request the reduction of the signs, indexes or modules at the Administration or Delegation of the State Tax Administration Agency corresponding to their tax domicile, within thirty days from the date on which they occur, providing the evidence they consider appropriate and mentioning, where applicable, the compensation to be received due to such anomalies.

Once the effectiveness of these anomalies has been confirmed, the reduction of the signs, indices or modules that are appropriate will be authorized.

Attention : The programme operates in all cases with the modules approved in general and does not contemplate the application of reduced modules authorised by the Administration at the request of the interested party.

NON-SALARIED STAFF

Non-salaried personnel are the employer.

His/her spouse and minor children who live with him/her will also be considered as such when, while actually working in the activity, they are not considered salaried personnel.

CALCULATION OF NON-SALARIED PERSONNEL

  1. Businessman

    As a general rule, the employer will be counted as a non-salaried person (1,800 hours). In those cases where it can be proven that less than 1,800 hours/year have been dedicated due to objective reasons, such as retirement, disability, multiple activities or temporary closure of the operation, the actual time dedicated to the activity will be counted.

    In these cases, for the quantification of the tasks of management, organization and planning of the activity and, in general, those inherent to the ownership of the same, the entrepreneur will be computed at 450 hours/year, except when a higher or lower effective dedication is accredited.

    Non-salaried staff with a disability level equal to or greater than 33% will be counted at 75%.

  2. Spouse and minor children

    When the spouse or minor children are considered non-salaried personnel, the person who works in the activity for at least 1,800 hours/year will be counted as a non-salaried person. If the number of hours worked in the year has been lower, the amount of the non-salaried person will be estimated as the proportion between the number of hours actually worked in the year and 1,800. When there is a degree of disability equal to or greater than 33%, it will be computed at 75 percent.

    As long as the activity holder is counted in full (before applying, where applicable, the reduction for disability) and there is no more than one salaried person, the program will count the spouse and minor children who are not salaried, at 50 percent. This reduction will be applied, if applicable, after

    3. having applied the corresponding one for the degree of disability equal to or greater than 33 percent.

COMPLETION

The hours worked during the year by non-salaried persons will be recorded, according to the details that appear on the screen.

For each non-salaried person, a maximum of 1,800 hours/year will be counted.

SALARIED STAFF

A salaried person is any other person, other than non-salaried personnel, who works in the activity.

In particular, the spouse and minor children of the employer who live with him will be considered salaried personnel, provided that they have the appropriate employment contract and are affiliated to the general Social Security system, and that they work regularly and continuously in the business activity carried out by the owner.

CALCULATION OF SALARY PERSONNEL

A person will be counted as an employee if he or she works the number of annual hours per worker established in the corresponding collective agreement or, failing that, one thousand eight hundred hours/year. When the number of hours worked per year is lower or higher, the amount of the salaried person will be estimated as the proportion existing between the number of hours actually worked and those established in the collective agreement or, failing that, one thousand eight hundred.

Salaried personnel under nineteen years of age and those providing their services under an apprenticeship or training contract will be counted at % the total. Salaried personnel who are disabled people, with a degree of disability equal to or greater than 33%, will be counted as 40 percent

PEOPLE WHO DO NOT COUNT

Vocational training students

Students of specific vocational training who complete the compulsory training module in workplaces will not be counted as salaried persons.

COMPLETION

The hours worked during the year by salaried persons will be recorded according to the details that appear on the screen, distinguishing:

  • Salaried staff over 19 years of age

  • Salaried personnel under 19 years of age and/or who provide their services under an apprenticeship or training contract or persons with disabilities.

In the box "Annual hours set out in the collective agreement" the annual number of working hours determined by the Collective Agreement in force in the fiscal year must be entered. If there is no Agreement, the data will be left blank.

If there has been an increase in staff in 2017, and this has been indicated in box "INFORMATION RELATING TO THE ACTIVITY" , two columns will appear in the "salaried staff" breakdown window to record the data corresponding to the years 2016 and 2017, so that the program applies, if there has been an increase in the number of units in the salaried staff module, the coefficient of 0.40 of reduction for employment incentives.

Manufacturing staff and other salaried staff

In the activities corresponding to sections 644.1, 644.2 644.3 and 644.6, module "salaried personnel" is broken down into two:

  1. Manufacturing salaried staff

  2. Remnants of salaried staff

In these cases, the calculation of each of the two modules mentioned must be carried out independently. When the same worker performs manufacturing and other types of work, the number of hours to be computed in each of these modules will depend on the employee's dedication to each activity. If it is not possible to determine this dedication, it will be allocated equally.

ELECTRICAL POWER

Electrical power shall be understood as that contracted with the energy supply company. It will be expressed in kilowatts (kw).

PLAZAS

In the case of accommodation services, "places" shall be understood as the number of accommodation capacity units of the establishment.

AREA OF THE PREMISES.

The surface area of the premises will be taken as that defined for the purposes of the Tax on Economic Activities (Rule 14.1.F, letters a), b), c) and h) of the Instruction for the application of the Rates of the Tax on Economic Activities, approved by Royal Legislative Decree 1175/1990, of September 28).

  • INDEPENDENT PREMISES

    An independent establishment is understood to be one that has a sales room for serving the public.

    For these purposes, independent premises are considered to be those where the activity is not directly carried out (Rule 14 1.F, letter h) of the Instruction for the application of the rates of the Tax on Economic Activities), such as management centers, administrative offices, computing centers, warehouses or depots.

  • NON-INDEPENDENT LOCAL

    A non-independent establishment is understood to mean one that does not have its own sales room for serving the public because it is located inside another establishment, gallery or market.

  • MANUFACTURING SITE

    In the activities corresponding to sections 644.1, 644.2, 644.3 and 644.6, the manufacturing location is understood to be the location dedicated to manufacturing operations.

ENERGY CONSUMPTION

Electricity consumption shall be understood as that billed by the supplying company. It will be expressed in kilowatts/hour (Kwh).

When the bill distinguishes between "active" and "reactive" energy, only the former will be counted.

Through a data capture window, the kilowatts/hour (Kwh) consumed during the exercise will be indicated. The program converts this data into "hundreds of kilowatts/hour" which is the unit of the module.

DISTANCE COVERED

In the taxi business (heading. 722.2) the number of kilometres travelled during the year by all vehicles used will be indicated through a data capture window.

The program converts this data into "thousands of kilometers" which is the unit of the module.

TABLES

In the activities of cafes, cafés and bars, restaurants, chocolate shops, ice cream parlours and horchaterias (headings 671.4; 671.5; 672.1, 2 and 3; 673.1; 673.2; 676 of the IAE), the "table" unit will be understood to refer to one that can be occupied by four people.

Tables with a higher or lower capacity will increase or reduce the amount of the applicable module accordingly.

Completion

The breakdown window will indicate:

  • Capacity: number of occupants allowed at tables.

  • Tables: number of tables used with the capacity reflected in the previous box.

  • Number of days: days that the tables have been set up.

BAR LENGTH

In the case of café and bar activities (sections 673.1 and 673.2 of the IAE), the bar shall be understood as the counter where the drinks and food requested by customers are served and supported.

Its length, expressed in metres with two decimal places, will be measured on the public side, excluding the area reserved for waiter service.

If there are auxiliary support bars attached to walls, pillars, etc., whether or not they have stools, their length will be included in the calculation of the module.

SEATING

In passenger transport activities (sections 721.1 and 3 of the IAE), "seats" shall be understood as the number of units that appears on the vehicle's technical inspection card, excluding the driver and guide.

LOADING OF TRANSPORT ELEMENTS AND LOADING OF VEHICLES

The load capacity of a vehicle or combination will be equal to the difference between the maximum authorized total mass (MMA) determined taking into account any administrative limitations that may be indicated on the Technical Inspection Cards and the sum of the tare weights corresponding to the carrying vehicles (empty weight of the truck, trailer, semi-trailer and tractor head), expressed, as appropriate, in kilograms (load of transport elements) or tonnes (load of vehicles), the latter with two decimal places.

In the case of tractor units using different semi-trailers, their tare weight will be assessed at a maximum of eight tonnes.

SURFACE AREA OF THE OVEN

In activities that include the manufacture of bread, pastries, cakes, etc. (sections 419.1, 419.2, 644.1, 644.2, and 644.3 of the IAE), the surface area of the oven shall be understood as that which corresponds to its technical characteristics.

Through a data capture window, the square decimeters (dm) will be indicated2) of the surface of the oven or ovens installed in the activity. The program converts this data into "hundreds of square decimeters" which is the unit of the module.

VEHICLE TAX POWER

The "CVF" module will be defined by the tax power that appears on the Technical Inspection Card.

RECREATIONAL MACHINES

Recreational machines of type "A" or "B" will be considered as those defined as such in articles 4 and 5, respectively, of the Regulation of Recreational and Gambling Machines, approved by Royal Decree 2110/1998, of October 2.

The type to which they belong is listed in the Circulation Guides for recreational machines.

  • Type "A" or recreational machines:

    These are merely recreational or pastime games that are limited to granting the user time to use or play in exchange for the price of the game, without being able to grant any type of prize in cash, in kind or in the form of points redeemable for objects or money.

    Also included in this group of type "A" machines are those that offer, as the only additional incentive and due to the player's skill, the possibility of continuing to play for the same initial amount in the form of an extension of the game itself or of additional games, which in no case may be exchanged for money or in kind.

  • Type "B" or recreational machines with programmed prize:

    Type "B" machines are those which, in exchange for the price of the game, grant the user a period of use or play time and, eventually in accordance with the game program, a cash prize.

    Machines that include some element of gambling, betting, gambling or chance and are included in this type by the Ministry of the Interior will also be considered as type "B" machines, provided that they are not affected by any of the exclusions contemplated in article 2 of the aforementioned Regulation.

Only the installed recreational machines that are not the property of the owner of the activity will be counted .

The operation of recreational machines by their owner constitutes an independent activity, classified under section 969.4 of the Tax on Economic Activities (IAE).

NUMBER OF VEHICLES

In the vehicle driving teaching activity (section 933.1 of the IAE), the number of vehicles dedicated to teaching will be indicated.