Charge derived from the simplified system.

The fee derived from the simplified regime will be the highest of the following two amounts:

• The result of subtracting from the quota accrued for current operations, the quotas borne by current operations in the terms described above. For seasonal activities, this amount will be multiplied by the seasonal correction index.

• The minimum rate resulting from applying the percentage established for each activity in the Order of approval of the modules on the rate accrued for current operations increased by the amount of the rates borne outside the territory of application of the tax and returned to the businessman or professional in the fiscal year.

  In seasonal activities, the minimum fee will be multiplied by the seasonal correction index.

  It should be noted that in the case of agricultural, livestock and forestry activities, there is no minimum quota.