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Form 100. Personal Income Tax Declaration 2018

7.5.3.5. Modules

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

UNITS

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

DEFINITIONS

  • Non-salaried Staff

  • Salaried staff

  • Electrical power

  • Vacancies

  • Area of the premises

  • Energy consumption

  • Distance travelled

  • Tables

  • Bar length

  • Seats

  • Loading of transport elements and vehicle loading

  • Oven surface

  • Fiscal power of vehicles

  • Recreational machines

  • Number of vehicles

COMPLETION OF 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 and non-salaried personnel, or days, in other cases, of employment, use or installation, except for the consumption of electrical energy or distance traveled, in which the kilowatts/hour consumed or the kilometers traveled will be taken into account, respectively. If it is not an integer, it will be expressed with two decimal figures.

When there is a partial use of a module in the activity, the value to be computed will be the one resulting from its proration based on its effective use.

Exceptionally, if it is not possible to determine this, it will be attributed in equal parts to each of the uses of the module.

REDUCTION OF MODULES DUE TO EXCEPTIONAL CIRCUMSTANCES

The reduction of the modules may be requested from the Tax Administration in the following cases:

  • When the development of economic activity is affected by fires, floods, sinkholes or major breakdowns in industrial equipment, which entail 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, the interested parties may request the reduction of the signs, indices or modules at the Administration or Delegation of the State Tax Administration Agency corresponding to their tax domicile, within a period of thirty days from the date on which they occur. providing the evidence they consider appropriate and mentioning, where appropriate, the compensation to be received due to such anomalies.

Once the effectiveness of said anomalies has been proven, the reduction of the appropriate signs, indices or modules will be authorized.

Attention : The program operates in any case with the generally approved modules and does not contemplate the application of reduced modules authorized by the Administration at the request of the interested party.

NON-SALARIED STAFF

Non-salaried personnel is the entrepreneur.

His spouse and any minor children who live with him will also have this consideration, when, effectively working in the activity, they are not considered salaried personnel.

COMPUTATION 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 in which dedication of less than 1,800 hours/year can be accredited for objective reasons, such as retirement, disability, plurality of activities or temporary closure of the operation, the effective time dedicated to the activity will be computed.

    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 in 450 hours/year, except when effective dedication is proven. higher or lower.

    Non-salaried personnel with a degree of disability 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 of work in the year has been lower, the proportion between the number of hours actually worked in the year and 1,800 will be estimated as the amount of the non-salaried person. When there is a degree of disability equal to or greater than 33%, they will be computed at 75 percent.

    As long as the owner of the activity is fully counted (before applying, if applicable, the disability reduction) and there is no more than one salaried person, the program will count the spouse and minor children who have non-salaried status. , at 50 percent. This reduction will be carried out, if applicable, after

  3. of having applied the corresponding level of disability equal to or greater than 33 percent.

COMPLETION

The hours worked during the year by non-salaried people will be recorded, according to the detail that appears on the screen.

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

SALARIED STAFF

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 business owner who live with him or her will be considered salaried personnel, provided that, with the appropriate employment contract and affiliation to the general Social Security regime, they work regularly and continuously in the business activity carried out. by the owner.

COMPUTATION OF SALARY PERSONNEL

The person who works the number of annual hours per worker established in the corresponding collective agreement or, failing that, one thousand eight hundred hours/year will be counted as a salaried person. When the number of hours of work per year is lower or higher, the amount of the salaried person will be estimated as the proportion 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 who provide their services under an apprenticeship or training contract will be counted as 60 per 100 . 40 per 100 will be counted for salaried personnel who are a person with a disability, with a degree of disability equal to or greater than 33 per 100.

PEOPLE WHO DO NOT COMPUTE

Vocational training students

Students of specific vocational training who complete the mandatory training module in workplaces will not be counted as employees.

COMPLETION

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

  • Salaried staff over 19 years of age

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

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

If in 2018 there has been an increase in staff, and this has been indicated in the box "INFORMATION RELATED TO THE ACTIVITY" , two will appear in the "salaried personnel" breakdown window. columns to record the data corresponding to the years 2017 and 2018, so that the program applies, if there has been an increase in the number of units of the salaried personal module, the 0.40 reduction coefficient for employment incentives.

Manufacturing personnel and other salaried personnel

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

  1. Salaried manufacturing staff

  2. Remains of salaried personnel

In these cases, the computation of each of the two aforementioned modules must be carried out independently. When the same worker carries out manufacturing and other types of work, the number of hours that must be computed in each of said modules will depend on their dedication to each activity. If it is not possible to determine this dedication, it will be allocated in equal parts.

ELECTRICAL POWER

Electrical power means the power contracted with the energy supply company. It will be expressed in kilowatts (kw).

PLAZAS

In lodging services, "beds" will be understood as the number of units of accommodation capacity of the establishment.

LOCAL SURFACE.

The area of the premises will be taken as 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 Real Legislative Decree 1175/1990, of September 28).

  • INDEPENDENT PREMISES

    An independent store means one that has a sales room for customer service.

    For these purposes, independent premises are considered 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, calculation centers, warehouses or warehouses.

  • NON-INDEPENDENT LOCAL

    Non-independent premises will mean those that do not have their own sales room to serve the public because they are located inside another premises, gallery or market.

  • MANUFACTURING LOCATION

    In the activities corresponding to sections 644.1, 644.2, 644.3 and 644.6, manufacturing premises are understood to be those dedicated to manufacturing operations.

ENERGY CONSUMPTION

Electrical energy consumption means that billed by the supplying company. It will be expressed in kilowatts/hour (Kwh).

When the invoice 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 kilowatt hours" which is the unit of the module.

DISTANCE COVERED

In the self-taxi activity (section. 722.2) the number of kilometers traveled 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 cafeterias, cafes and bars, restaurants, chocolate shops, ice cream parlors and horchaterias (sections 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 the unit capable of being occupied by four people.

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

Completion

The breakdown window will indicate:

  • Capacity: number of occupants allowed by the tables.

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

  • Number of days: days in which the tables have been installed.

BAR LENGTH

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

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

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

SEATING

In people transportation activities (sections 721.1 and 3 of the IAE), "seats" will mean the number of units that appears on the vehicle's technical inspection card, excluding the driver and guide.

LOADING OF TRANSPORT ELEMENTS AND VEHICLE LOADING

The load capacity of a vehicle or set will be equal to the difference between the maximum total authorized mass (MMA) determined taking into account the possible administrative limitations that, where appropriate, are outlined in the Technical Inspection Cards and the sum of the corresponding defects. to the supporting vehicles (empty weight of the truck, trailer, semi-trailer and tractor head), expressed, as appropriate, in kilograms (load of transport elements) or tons (load of vehicles), the latter with two decimal figures.

In the case of tractor heads that use different semi-trailers, their tare weight will be evaluated at a maximum of eight tons.

SURFACE AREA OF THE OVEN

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

Through a data capture window the square decimeters (dm) will be indicated.2) 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.

TAX POWER OF VEHICLES

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

RECREATIONAL MACHINES

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

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

  • Type "A" or recreational machines:

    They are those of mere hobby or recreation that are limited to granting the user a time of 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 exchangeable 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 playing for the same initial amount in the form of an extension of the game itself or other additional ones. , which in no case may be exchanged for money or kind.

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

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

    In addition, machines that, because they include some element of gambling, betting, betting or chance, 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 the article. 2 of the cited Regulation.

Only 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 in 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.