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Form 100. Personal Income Tax Return 2018

7.5.3.3. Information regarding the activity

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

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

SEASONAL ACTIVITY

Seasonal activities are considered to be those that are usually only carried out during certain days of the year, continuous or alternating, provided that 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 carrying out the activity during the 2018 financial year.

NEW ACTIVITIES

In the case of new activities started in 2017 or 2018, the year of commencement will be indicated, provided that the following circumstances apply:

  1. That these are new activities whose exercise has started on or after January 1, 2017.

  2. Let them not be seasonal activities.

  3. That they 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, completely separated from the rest of the business or professional activities that, where appropriate, the taxpayer may carry out.

INCREASE IN STAFF

Has the number of salaried employees in the activity increased in 2018 compared to 2017?

In order for the program to correctly calculate the "reduction due to employment incentives" , indicate whether there has been an increase in the number of salaried persons, comparing the situation existing on December 31, 2018 with respect to the situation on the same date in 2017. Likewise, it is understood that there has been an increase in staff if at any time during 2018 there has been a greater number of salaried employees, in absolute terms, compared to the maximum number existing on any day in 2017.

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 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 applies 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, made up of 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.

HIGHEST NUMBER OF EMPLOYEES WHO HAVE WORKED SIMULTANEOUSLY IN 2018

The maximum number of salaried persons who have worked in the activity simultaneously at any time during 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 CARRIED OUT ONLY FOR PART OF THE YEAR

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

IF IN 2017 THE ACTIVITY WAS CARRIED OUT IN LORCA (MURCIA)

If in 2018 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 0170 indicating the amount of the reduction that corresponds to the part of the reduced net income from the activity carried out in Lorca. The applicable reduction will be 20 percent of that portion of the reduced net income.

If you select key 1 the program will calculate the reduction and fill in the box 0170.

NUMBER OF RAILS AND AUXILIARY BOATS OF THE COMPANY (For the activity of mussel production in rafts)

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

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

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

PARTIAL PAYMENTS AND WITHHOLDINGS

You must record the withholdings and payments on account and the fractional payments (form 131) corresponding to all economic activities carried out in objective estimation in Section M "Tax Calculation and Result of the declaration" (boxes 0599 and 0604 on page 17 of the declaration).