Seasonal activities
Seasonal activities are considered to be those that are usually only carried out on certain days of the year, continuously or alternately, provided that the total does not exceed 180 days per year.
The fee derived from the simplified regime resulting from subtracting the fees incurred by current operations from the fee accrued for current operations will be multiplied by a correction index, based on the number of days of duration of the seasonal activity.
The seasonal correction indices are as follows:
- Up to 60 days of season: 1.5
- From 61 to 120 days of season: 1.35
- From 121 to 180 days of season: 1.25
In seasonal activities, the entrepreneur or professional must submit the quarterly self-assessments within the deadlines provided for by the tax regulations, even if the amount to be paid is zero .
Example:
Mr. RHG operates an ice cream parlour, registered under section 676 of the IAE during the summer months. Every year the activity begins on June 16 and ends on September 15.
The data on its activity in the 2022 financial year were as follows:
- Number of people employed: 1 person working 650 hours.
- Electrical power: 10 kW contracted.
- Tables: 4 tables for 4 people.
The activity data for the year 2023 are as follows:
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In addition to the 650 hours worked by him, he hires a part-time person, who works a total of 360 hours.
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The electrical power and number of tables are the same as last year.
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The fees borne by current operations amount to 903.47 euros. Determine the income on account and the annual fee corresponding to the year 2023.
Solution:
1. Determine if the activity is seasonal:
The activity is seasonal since it is carried out regularly during a certain period of the year and its duration is less than 180 days, specifically 92 days.
2. Determination of the accrued fee:
Since the base data cannot be determined as of January 1, the data from the previous year are taken:
a) Annual accrued fee:
b) Daily accrued fee:
3. Determine the income on account:
| Quarter | Daily rate | Number of days in quarter | Result | Percentage(1) | Correction index | Income a/c | |||
|---|---|---|---|---|---|---|---|---|---|
| 1 | 19.32 euros/day | x | 0 days | 0 | x | 0.06 | x | 1.35 | --- |
| 2 | 19.32 euros/day | x | 15 days | 289.80 | x | 0.06 | x | 1.35 | 23.47 euros |
| 3 | 19.32 euros/day | x | 77 days | 1,487.64 | x | 0.06 | x | 1.35 | 120.50 euros |
| 4 | Calculation of the annual fee | ||||||||
Note to the table:
(1) The modules and percentages are those set by Ministerial Order HFP /1172/2022, of November 29, for the calculation of the quarterly fee for the activity of the year 2023 ( BOE of December 1). (return percentage)
4. Calculation of the annual fee.
During 2023, he carried out this activity for 92 days.
The final settlement for the year 2023 is due during the first thirty days of January 2024.
a) Personnel employed:
Electrical power: 10 kw x 92 days / 365 days = 2.52 kw
Tables: 4 tables x 92 days / 365 days = 1.00 tables
b) Fee accrued for current operations:
c) Quotas supported by current operations:
d) Calculation of the annual fee:
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Amount due for current operations: 2,541.01 euros
Fees supported by current operations: -928.88 euros
Total: 1,612.13 euros
Seasonal correction index: (1,612.13 x 1.35) = 2,176.38 euros
-
Minimum rate (2,541.01 x 20%(*) = 508.20 euros
Seasonal correction index: 508.20 x 1.35 = 686.07 euros
Annual fee result: 2,176.38 euros
(*) Percentage set to determine the minimum fee for current operations.
5. 4th Quarter Settlement: