Personal Income Tax modules
We tell you about the characteristics of this method of determining performance.
Estimate of the net income
To determine performance, the actual flow of income and expenses is not taken into account, but rather it is calculated based on objective data (staff module, surface area of the premises, tables, bar length, vehicle load, kilometres travelled, etc.) that vary depending on the activity you carry out.
For the year 2025, the activity of "mussel production in rafts" is excluded from this method of determining performance. The calculation of the performance for this activity from 2025 onwards is carried out as in agricultural, livestock and forestry activities.
Even if you carry out several activities to which this method applies, the calculation is carried out in isolation and separately for each activity that is considered independent.
The scheme to follow to obtain the performance would be:
Phase 1
Module units used, utilized or installed
(x) Annual return per module unit (before amortization)
= Previous net performance
Phase 2
(-) Minority due to employment incentives
(-) Minority due to investment incentives
= Reduced net income
Phase 3
(x) Corrective indices (depending on the activity and certain circumstances)
= Net module yield
Phase 4
(-) General reduction: (for 2022: 15%, by 2023: 10%, by 2024: 5% and by 2025: 5%)
(-) Special reduction for economic activities in Lorca: 20% (This reduction was applicable until fiscal year 2024)
(-) Special reduction for economic activities on the island of La Palma: 20% (Only applicable in fiscal years 2022, 2023 and 2024)
(-) Reduction for taxpayers who carry out activities in the municipalities affected by the DANA between October 28 and November 4, 2024: 25% (applicable in fiscal year 2024).
List of municipalities affected by the DANA
(-) Extraordinary expenses due to exceptional circumstances (Fires, floods, subsidence, etc. , communicated to the AEAT in a timely manner)
(+) Other business perceptions
= Net income from the activity
Phase 5
(-) Reduction for irregularity: 30%
= Reduced net performance of the activity
(*) Applicable only with respect to the "Other business income" component with a generation period of more than two years or which are classified by regulation as having been obtained in a notoriously irregular manner over time.
For the 2025 financial year, this method of determining performance includes, in addition to agricultural, livestock and forestry activities, the activity of "mussel production in rafts".
The calculation of the performance of each activity will be the result of performing the following operations on the volume of income:
Phase 1
Total revenue (including subsidies, compensation and aid CAP single payment)
(×) Net performance index
(*) When the recipient of the single payment direct aid from the CAP has not obtained income from agricultural or livestock activities, the net performance index to be applied is 0.56.
From 2023, the rate to be applied to aid will be 0.56 when income from agricultural and livestock activities, other than aid, is less than 25% of total income. Otherwise, the aid will be added to the income from crops or farms.
= Previous net performance
Phase 2
In 2022, 2023 and 2024 (for agricultural and livestock activities): Reduction for the purchase of agricultural diesel (35% of the purchase price)
In 2022, 2023 and 2024 (for agricultural and livestock activities): Reduction for the acquisition of fertilizers (15% of the purchase price)
(−) Amortization of tangible and intangible fixed assets (excluding forestry activities)
= Reduced net income
Phase 3
(×) Corrective indices (depending on the type of activity and certain circumstances)
= Net module yield
Phase 4
(−) General reduction: (for 2022: 25%, by 2023: 15%, by 2024: 5% and by 2025: 5%)
(−) Special reduction for economic activities on the island of La Palma: 20% (Only applicable in fiscal years 2022, 2023 and 2024)
(−) Reduction for taxpayers who carry out activities in the municipalities affected by the DANA between October 28 and November 4, 2024: 25% (applicable in fiscal year 2024)
List of municipalities affected by the DANA(−) Reducción agricultores jóvenes: 25%
(−) Gastos extraordinarios por circunstancias excepcionales (incendios, inundaciones, hundimientos, etc., comunicadas a la AEAT en tiempo y forma)
= Rendimiento neto de la actividad
Fase 5
(−) Reducción por irregularidad: 30% (Reducciones de rendimientos generados en más de 2 años u obtenidos de forma notoriamente irregular)
= Rendimiento neto reducido de la actividad