Paintings: Methods and modalities for determining the net income of economic activities: objective estimate

Objective estimation (See Chapters 8 and 9)
Scope	Businessmen and professionals in which the following occur: That your activity is among those listed in Order HAC/1164/2019, of November 22, and not excluded from its application That the volume of gross returns in the immediately preceding year does not exceed any of the following amounts: 250,000 euros for all activities, except agricultural, livestock and forestry. 125,000 euros when it corresponds to operations for which they are obliged to issue an invoice as the recipient is a businessperson or professional acting as such. 250,000 euros for all agricultural, livestock and forestry activities. That the volume of purchases of goods and services in the previous year, excluding acquisitions of fixed assets, does not exceed the amount of 250,000 euros per year (VAT excluded). That the activity does not take place outside the scope of application of the Tax. That they have not renounced or are excluded from the simplified VAT regime and the special simplified regime of the Canary Islands General Indirect Tax (IGIC). That they have not renounced the special VAT regime for agriculture, livestock and fishing, nor the special IGIC regime for agriculture and livestock. That no activity carried out by the taxpayer is subject to direct estimation, in any of its forms.
Determination of net income	ACTIVITIES OTHER THAN AGRICULTURAL, LIVESTOCK AND FORESTRY Number of modules units The following are not counted as a period in which the activity was carried out for the calculation of the units: - The days in the first half of 2020 in which the state of alarm was declared, and - The days in the second half of 2020 in which activity would have been suspended due to the measures adopted to correct the epidemiological situation arising from SARS-CoV-2. In particular: For the quantification of the modules "salaried personnel" and "non-salaried personnel", where applicable, the hours corresponding to the days indicated above will not be counted as worked. For the quantification of the modules "distance traveled" and "electrical energy consumption" the kilometers traveled and the kilowatts/hour that proportionally correspond to the days indicated above will not be counted. (x) Annual return per unit (=) Previous net performance (-) Reductions for employment and investment incentives (=) Reduced net return (x) Correction indices (=) Net performance of modules (-) General reduction (20% or 30% for activities linked to the tourism sector, hospitality and commerce) (-) Special reduction Lorca (20%) (-) Extraordinary expenses (+) Other business perceptions (=) Net income from the activity (-) Reduction (30%) with a maximum reduction base of 300,000 euros For returns with a generation period of more than two years when they are imputed in a single fiscal year For income obtained in a notoriously irregular manner when it is imputed in a single fiscal year Transitional regime : application of this reduction to income that was received in installments prior to 01-01-2015. (-) Reduction for taxpayers with total income of less than 12,000 euros, including income from activity (=) Reduced net performance	AGRICULTURAL, LIVESTOCK AND FORESTRY ACTIVITIES Total revenue volume (x) Net return index (=) Previous net performance (-) Amortization of tangible and intangible fixed assets (excluding forestry activities) (=) Reduced net return (x) Correction indices (=) Net performance of modules (-) General reduction (20%) (-) Reduction in young farmers (-) Extraordinary expenses (=) Net income from the activity (-) Reduction (30%) with a maximum reduction base of 300,000 euros. For returns with a generation period of more than two years when they are attributed to a single fiscal year For income obtained in a notoriously irregular manner when it is imputed in a single fiscal year Transitory rules: application of this reduction to income that was received in installments prior to 01-01-2015. (-) Reduction for taxpayers with total income of less than 12,000 euros, including income from activity (=) Reduced net performance
Registry obligations	Invoices issued, invoices received and documentary evidence. If amortizations are carried out : - Record Book of investment goods For activities whose net income is determined based on the volume of operations (agricultural, livestock, forestry and processing of natural products): – Sales and income record book