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Form 100. Personal Income Tax Declaration 2018 Classification in the IAE

Using a selection window, the group or heading of the activity being carried out must be indicated.

Each of those reflected independently in the selection menu of economic activities in objective estimation is considered a single activity, without the number of premises in which it is carried out being relevant (art. 38 Rgl.).

For example, if the activity of heading 672.1 of the IAE (three-cup coffee shop) is carried out in one location and that of 672.3 (two-cup coffee shop) is carried out in a second location, for the purposes of the Objective Estimation by Modules, it is a single activity. .

On the contrary, if an activity under heading 642.1 (retail trade of meat) and another under heading 643.1 (retail trade of fish) are carried out in a single premises, these would be two activities.

The determination of the economic operations included in each activity must be carried out in accordance with the rules of the Tax on Economic Activities.

Likewise, each activity will include the economic operations that are expressly included in Order HFP/1159/2017 of November 28, provided that they are carried out as an accessory to the main activity.

Ancillary to the main activity is considered to be that whose volume of income does not exceed 40 percent of the volume corresponding to the main activity.

Note: If the activity is carried out through an entity under the income attribution regime, such as entities without legal personality (communities of property, existing inheritances, etc.) or civil companies, which are not subject to Corporate Tax whether or not legal personality, 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).