{"id":9032359,"date":"2022-12-12T12:29:43","date_gmt":"2022-12-12T12:29:43","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032359"},"modified":"2022-12-12T12:33:14","modified_gmt":"2022-12-12T12:33:14","slug":"irpf-modules-in-periods-when-the-activity-is-at-a-standstill","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/irpf-modules-in-periods-when-the-activity-is-at-a-standstill\/","title":{"rendered":"IRPF “modules” in periods when the activity is at a standstill"},"content":{"rendered":"\t\t
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TThe days on which the activity has been closed shall not be taken into account for the calculation of the modules, without the days of holidays and weekly rest being considered as such.<\/span><\/span><\/p>\n \n

TA series of rules are established that the taxpayer must apply to calculate the average of the signs, indices or modules relating to the whole period in which the activity has been carried out during the calendar year in order to calculate the corresponding net income\n
<\/br>\n<\/b><\/strong><\/h2>
<\/br>
<\/br>\nFor the calculation of the modules when the activity that determines the net income by the objective assessment method in Personal Income Tax, the days on which the activity has remained closed will not be computed, and holidays and weekly rest days will not be considered as such.\n
<\/br>\nIn accordance with Order HFP\/1335\/2021, of 1 December, which develops the objective assessment method of Personal Income Tax (“module”) for the year 2022, a series of rules are established that the taxpayer must apply to calculate the average of the signs, indices or modules relating to the whole period in which the activity has been carried out during the calendar year in order to calculate the corresponding net income, when any of the following circumstances occur during the year:\n
<\/br>\n– Start of the activity after 1 January of the calendar year.<\/span>\n
<\/br>\n– Cessation of the activity before 31 December of the calendar year.<\/span>\n
<\/br>\n– Discontinuous exercise of the activity (not including holiday periods).<\/span>\n
<\/br>\n– There have been variations during the year in the amount of the variables or modules corresponding to the activity.<\/span>\n
<\/br>\nCalculation of the modules in periods when the activity is at a standstill<\/strong>\n
<\/br>\nThe Directorate General of Taxes (DGT) has recalled in its binding consultation V1838-22, dated 2 August 2022<\/span>, how the calculation of the modules must be carried out in the period in which the activity remains stationary. In particular, it carries out the analysis in relation to a case of a road haulage activity which determines its net income by the objective assessment method<\/strong>, and which remained idle during the summer months because the person carrying out the activity received an offer of employment for that period.\n
<\/br>\nAs a starting point, the DGT follows the Instructions of Order HFP\/1335\/2021, which develops for the year 2022 the objective assessment method of Personal Income Tax (“module”), stating that:\n
<\/br>\n– At the end of the year<\/strong> or when the activity ceases or the season ends, the taxpayer must calculate the average of the signs, indices or modules relating to the entire period in which the activity has been carried out during said calendar year<\/strong>, and also proceed to calculate the corresponding net yield.\n
<\/br>\n– For the purposes of determining the annual net yield<\/strong>, the average shall be determined on the basis of the hours<\/strong>, in the case of salaried and non-salaried personnel, or days<\/strong>, in other cases, of actual employment, use or installation, except for the consumption of electrical energy or distance travelled, in which the kilowatt hours consumed, or kilometers travelled, respectively, shall be taken into account. If it is not a whole number, it shall be expressed to two decimal places.\n
<\/br>\nWhen there is a partial use of the module<\/strong> in the activity or sector of activity, the value to be computed shall<\/strong> be that resulting from its pro-rata use according to its effective use<\/strong>. If it is not possible to determine this, it shall be attributed equally to each of the uses of the module”.\n
<\/br>\nThus, for the determination of the net yield of the activities included in Annex II of the Order on modules, only the days of effective use, utilization or installation of each module in the activity will be taken into account; including<\/strong> within such days of effective use those of holidays and weekly rest<\/strong>.\n
<\/br>\nThe days on which the activity has remained closed will not be counted, without the days of holidays and weekly rest being considered as such.\n
<\/br>\nFor further information, please consult your tax advisor<\/a>.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

TThe days on which the activity has been closed shall not be taken into account for the calculation of the …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032363,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[872,873],"tags":[],"class_list":["post-9032359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-other-services","category-tax"],"yoast_head":"\nIRPF "modules" in periods when the activity is at a standstill - gremicat<\/title>\n<meta name=\"description\" content=\"The days on which the activity has been closed shall not be taken into account for the calculation of the modules, without the days of holidays and weekly rest being considered as such.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/en\/irpf-modules-in-periods-when-the-activity-is-at-a-standstill\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRPF "modules" in periods when the activity is at a standstill - 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