Skip to main content
Form 100. 2018 Personal Income Tax return

7.5.3.3. Information on the activity

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

If the activity is carried out through an entity in the income allocation system, such as entities without legal personality (communities of assets , underlying inheritance, etc.), you must not complete this section, but you must enter the net yield attributed in the section "Special regimes: Income allocation regime " (section F of page 9 of the tax return).

Seasonal ACTIVITY

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

If it is a seasonal activity, this box must show the number of days of the activity during the 2018 financial year.

New ACTIVITIES

For new activities initiated in 2017 or 2018, the start year will be indicated, provided that the following circumstances occur:

  1. New activities that have started in January 1, 2017.

  2. Not seasonal activities.

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

  4. That are carried out at a premises or establishment dedicated exclusively to the new activity, with total separation from the rest of the business or professional activities that the taxpayer may carry out, if applicable.

Increase IN STAFF

Has the number of wage earners increased in 2018 compared to 2017?

In order for the program to correctly calculate the "employee incentive reduction", indicate whether there was an increase in the number of wage earners, comparing the situation at 31 December 2018 with respect to the situation at the same date in 2017. Similarly, it is understood that there has been an increase in the workforce if at some point during 2018 the number of wage earners has been made available, in absolute terms, compared to the maximum number of those existing at any day of 2017.

For these purposes, workers who are not to be counted as salaried staff will not be taken into account

They ARE THE ACTIVITY IN A LOCAL ONLY OR WITHOUT IT

Indicate whether the activity is carried out at a premises at the most.

Enter THE NUMBER OF VEHICLES AFFECTED TO THE ACTIVITY

If you have any of the vehicles you have used to carry out the activity, please indicate the number of vehicles you have used.

Vehicle LOAD CAPACITY IS HIGHER THAN 1,000 KG

If you have a single vehicle attached to the activity, indicate whether your load capacity exceeds 1,000 kg or not.

Municipality WHERE THE ACCIDENT IS EXAMPLE

Mark what is applicable according to the number of inhabitants of the municipality where the activity is carried out.

The number of inhabitants will be that of the town of law of the municipality, made up of the total number of residents registered in the Municipal Register of Residents, present and absent.

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

Maximum NUMBER OF EMPLOYEES THAT HAVE BEEN WORKED SIMULLY IN 2018

The maximum number of wage earners who have worked at the same time during the year must be entered, without including workers who must not be counted as salaried staff.

If THE ACTIVITY IS NOT SEASON AND HAS BEEN EXERCISED DURING ONE PART OF THE YEAR

In the event of starting the activity after January 1 or ending before December 31, you must enter the number of days on which you have worked, without counting holidays, weekly rest or public holidays.

If IN 2017 THE ACTIVITY HAS BEEN PERFORMED 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 in other municipalities.

If you select code 2, you must complete box 0170 indicating the amount of the reduction corresponding to the part of the reduced net yield of the activity carried out in Lorca. The applicable reduction will be 20% of that part of the reduced net yield. 100

If you select code 1, the program will calculate the reduction and complete box 0170.

Number OF BIDS AND AUXILIARY BARCOS OF THE COMPANY (For the production of mussel in sweet sauce)

The number of the related parties must be entered, depending on the ships and auxiliary boats with which the activity is carried out.

The ACTIVITY IS EXAMPLE WITH TRACTTOMION AND IS LOSSED (For the activity of transporting goods by road and moving services)

The corresponding box should be marked if the activity is carried out with trucks and the holder does not have semi-trailers.

Payments MADE AND WITHHOLDINGS

You must enter the withholdings and payments on account and the payments in instalments (form 131) corresponding to all economic activities carried out in the objective estimate in Section M "Calculation of the Tax and Income from the tax return" (boxes 0599 and 0604 of page 17 of the tax return).