Full computable income
The following are considered computable gross income derived from the exercise of economic, business or professional activities:
Covid-19: Please note that the benefits for cessation of activity due to the health emergency caused by Covid-19, which are contemplated in articles 17 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to face the economic and social impact of Covid-19 ( BOE of the 18th), 9 of Royal Decree-Law 24/2020, of June 26, on social measures to reactivate employment and protection of self-employment and competitiveness of the industrial sector ( BOE of the 27th) and 13 of Royal Decree-Law 30/2020 of September 29, on social measures in defense of employment ( BOE of the 30th) are considered income from work and therefore do not count as income from economic activity.
Likewise, the extraordinary benefit for cessation of activity for seasonal workers provided for in article 14 of Royal Decree-Law 30/2020, of September 29, on social measures in defense of employment (BOE of the 30th) is considered personal work performance and, therefore, does not count as income from economic activity.
- 1. Operating income
- 2. Financial income derived from the postponement or fractionation of operations carried out in the development of the activity
- 3. Income from current grants and capital grants
- 4. Self-consumption of goods and services
- 5. Accrued VAT
- 6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization
- 7. Variation in stocks (only if there is an increase in stocks at the end of the year)
- 8. Other income