1. Quantification of the number of units employed, used or installed in the activity of the different signs or modules
The first operation that must be carried out to determine the previous net performance consists of quantifying the number of units used, utilized or installed of each of the modules established for each activity that is considered independent.
Order HAC /1164/2019, of November 22 ( BOE of the 30th), establishes in its Annex II in section 2.1 of its Instructions the rules for quantifying the number of units of the different signs or modules that we will examine below.
However, for this year 2020, in order to adapt the amount of net income determined according to the objective estimation method to the economic reality derived from the current health emergency situation caused by Covid-19, a measure has also been established so that the calculation of the number of units of each module includes the impact of the states of alarm decreed in 2020 in determining the annual income.
- Rules for calculating modules
- "Non-salaried staff" module
- "Salaried Personnel" module
- "Surface area of the premises" module
- "Electricity consumption" module
- "Electrical power" module
- "Oven surface" module
- "Tables" module
- Module "Number of inhabitants"
- "Vehicle Loading" module
- "Places" module
- "Seats" module
- Module "Recreational machines"
- "Bar Length" module
- "Vehicle tax power" module
- "Distance traveled" module