When calculating net income under the objective assessment method, can the oven surface area module be counted according to its actual use during the year, excluding days on which it was not used?
Under the Ministerial Orders governing the personal income tax objective assessment method and the simplified VAT scheme, annual net income from the activity is determined by calculating 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 the kilowatt-hours consumed or kilometres travelled. If the average is not a whole number, it is expressed to two decimal places.
Accordingly, the average is based on the days of actual use or installation. Normal rest days—annual leave, public holidays and weekly rest—must nevertheless be included when calculating that average.
Therefore, when determining the units used for the oven surface area module, only the days on which the oven was used for the activity are taken into account. The taxpayer must prove, by any means of evidence admissible in law, the days on which it was not used for that activity.
I had a really urgent problem in the middle of the summer that I needed to get fixed. I tried contacting a bunch of agencies but they were either unavailable, slow, had terrible service or were crazy expensive (one company quoted me 1000€!). Josep replied to me within 10 minutes and managed to submit my forms on the deadline and all for a great price. He saved my life - 100% recommend!