7.5.3.8. Corrective indices

In this section, the program calculates and applies the corrective indexes that are appropriate according to the characteristics of the activity carried out based on the data entered.

When appropriate, the corrective indexes established below will be applied to the reduced net yield, obtaining the net yield of modules.

The corrective indices will be applied in the order in which they are listed, provided that they are not incompatible, on the reduced net yield or, where appropriate, on the rectified by application of the same.

SPECIAL CORRECTION INDEXES

Special correction indices will only be applied to the specific activities listed below:

a.1) Retail trade activity of newspapers, magazines and books in kiosks located on public roads

a.2) Taxi transport activity

a.3) Urban collective and passenger road transport activity

a.4) Road freight transport activities and moving services

a.5) Mussel production activity in rafts

GENERAL CORRECTION INDEXES

The general correction indices are applicable to any of the activities in which the circumstances indicated in each case occur.

b.1) Corrective index for small companies

b.2) Season corrective index

b.3) Excess correction index

b.4) Correction index for the start of new activities

INCOMPATIBILITIES BETWEEN CORRECTION INDEXES

In no case will the correction index for small companies (b.1) be applicable to the activities for which the special correction indexes listed in letters a.2), a.3), a.4) and a.5) are provided.

Where the correction index for small companies (b.1) is applicable, the excess correction index (b.3) will not apply.

When the seasonal correction index (b.2) is applicable, the correction index for the start of new activities (b.4) will not apply.

KIOSKS LOCATED ON PUBLIC ROADS

To the retail trade activity of newspapers, magazines and books in kiosks located on public roads (IAE heading: 659.4), the following special correction indices apply, depending on the municipality where the kiosk is located:

When, due to the activity being carried out in several municipalities, there is the possibility of applying more than one of the previous indices, the index corresponding to the municipality with the largest population will be applied as the only index.

The corrective index for small businesses may be applied to the retail trade of newspapers, magazines and books in kiosks located on public roads, when all the conditions are met.

TRANSPORTATION BY TAXI

To the activity of transport by taxis (IAE heading: 721.2), the following special correction indices apply, depending on the population of the municipality where the activity is carried out:

When the activity is carried out in several municipalities and it is possible to apply more than one of the above indexes, the index corresponding to the municipality with the largest population will be applied as the only one.

In no case will the correction index for small companies or the excess correction index apply to the activity of transport by taxi.

URBAN TRANSPORT BY BUS AND FOR TRAVELLERS BY HIGHWAY

To the activity of urban collective transport and passengers by road (IAE sections: 721.1 and 3) the index 0.80 will be applied when the holder has only one vehicle.

Under no circumstances will the correction index for small companies be applicable to this activity.

ROAD TRANSPORT OF GOODS AND MOVING SERVICES

To the activities of road freight transport and moving services (IAE classification: groups 722 and 757), the index 0.80 will be applied when the holder has a single vehicle. Index 0.90 will be applied when the activity is carried out with tractor-trailers and the owner does not have semi-trailers. When the activity is carried out with a single tractor-trailer and without semi-trailers, only index 0.75 will be applied.

Under no circumstances will the correction index for small companies be applicable to these activities.

PUNTING MUSSEL PRODUCTION

One of the following correction indices will be applied to the mussel production activity in rafts, depending on the number of rafts and auxiliary vessels:

• Company with only one raft and no auxiliary boat: 0.75.

• Company with a single mussel farm and an auxiliary vessel of less than 15 gross registered tons (GRT): 0.85.

• Company with a single raft and an auxiliary ship of 15 to 30 TRB; and a company with two rafts and no auxiliary boat: 0.90.

• Company with a single raft and an auxiliary ship of more than 30 TRB; and company with two mussels and an auxiliary boat of less than 15 GRT: 0.95.

CORRECTIVE INDEX FOR SMALL COMPANIES

1. Without salaried staff

   When the activity is carried out without salaried personnel and, in addition, each and every one of the following circumstances occur, the corresponding index will be applied, depending on the population in which the activity is carried out:

   1. Individual holder.

   2. Carry out the activity in a single location.

   3. Not having more than one vehicle for the activity and that it does not exceed 1,000 kilograms of load capacity.

   Population of the municipality	Contents
   Up to 2,000 inhabitants	0.70
   From 2,001 to 5,000 inhabitants	0.80
   More than 5,000 inhabitants	0.80

   When, due to the activity being carried out in several municipalities, there is the possibility of applying more than one of the previous indices, the index corresponding to the municipality with the largest population will be applied as the only index.

2. Up to two workers

   When the circumstances indicated above occur and, in addition, the activity is carried out with salaried personnel, up to 2 workers, the index 0.90 will be applied, regardless of the population of the municipality in which the activity is carried out.

   When the correction index for small companies is applicable, the excess correction index will not be applied.

SEASONAL CORRECTION INDEX

Seasonal activities are considered to be those that are usually only carried out on certain days of the year, continuously or alternately, provided that the total does not exceed 180 days per year.

When the activity is considered a seasonal activity, the corresponding index will be applied based on the length of the season.

When the seasonal correction index is applicable, the correction index for the start of new activities will not be applied.

EXCESS CORRECTION INDEX

When the reduced net yield, or where appropriate, rectified by applying the corrective indices, is greater than the amounts set in each case, the excess over said amounts will be subject to the index 1.30 .

The excess correction index will not be applicable when the correction index for small companies is applicable

.

CORRECTION INDEX FOR START OF NEW ACTIVITIES

Taxpayers who have started new activities after January 1, 2017, will have the right to apply the following correction rates:

When the taxpayer is a disabled person, with a degree of disability equal to or greater than 33 percent, the applicable correction indices will be:

NEW ACTIVITIES

For the application of this correction index, the following circumstances must occur:

1. That these are new activities whose exercise begins 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 said activity, completely separated from the rest of the business or professional activities that, where appropriate, the taxpayer may carry out.