Phase 3: Determining the net yield of modules

Regulations: See Annex II and instructions 2.3 of Order HAC/1164/2019, of November 22 ( BOE of the 30th).

On the reduced net income of the activity whose amount is positive, the corrective indexes indicated below will be applied, when appropriate:

Note: If the reduced net income of the activity is a negative amount, the corrective indices will not be applied.

1. 1. Special corrective indices
2. 2. General corrective indices