4. Other business insights
Regulations: See common rule 3 of Annex III of Order HAC/ 1164/2019, of November 22 ( BOE of the 30th).
The net return on modules must be increased by the amount corresponding to other business receipts such as current and capital subsidies.
The criteria for temporary allocation of current and capital grants are discussed in Chapter of this Manual.
Benefits received from Social Security for temporary disability, risk during pregnancy or provisional disability, where applicable, are taxed as work income.
Covid 19 : the benefits for cessation of activity granted 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.
This same consideration applies to 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) and, therefore, it does not count as income from economic activity either.