Consultation:
A taxpayer carries on an economic activity that is open to the public only on certain days of the year.
Short response:
To determine the activity’s annual net income, the taxpayer must calculate the average of the indicators, indices or modules for the entire period during the calendar year in which the activity was carried on.
This average is calculated by reference to hours for employees and self-employed persons, or to days for the other modules, during which they were effectively employed, used or installed. For electricity consumption and distance travelled, the relevant figures are, respectively, the kilowatt-hours consumed and kilometres travelled. If the average is not a whole number, it is expressed to two decimal places.
Long response:
For an extended response is required to use EasyTax
Normative:
Historical DGT ruling 1452-03, dated 30 September 2003
Historical: Instruction 7, annual income, Ministerial Orders on objective assessment
Historical DGT rulings V1493-10 (2 July 2010) and V0327-07 (22 February 2007)
ID:
127845
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