Article 30 of the Tax Regulation on the Income of Physical Persons, approved by Royal Decree 214/1999 of 5 February, and Article 37 of the Value Added Tax Regulation, approved by the Royal Decree 1624/1992 of 29 December 1992 provides that the system for the objective estimation of the Income Tax of the Physical Persons and the simplified special scheme of value added tax shall apply to the activities it determines the Minister of Finance. The purpose of this Order is therefore to comply with the mandates contained in the aforementioned regulatory provisions for the financial year 2003.

This Order maintains the structure of the current one for the year 2002, adapting its wording, only, to the normative modifications that in the year 2003 have been introduced in the regime of objective estimation of the Tax on The Income of the Physical Persons by the twenty-fourth article of Law 46/2002, of December 18, of partial reform of the Tax on the Income of the Physical Persons and by which the Laws of the Taxes on Societies and on the Income of non-residents, which amends Article 45 of Law 40/1998 of 9 December of the Tax on the Income of the Physical Persons and other Tax Rules, and by Royal Decree 27 /2003, of 10 January, amending the Rules of the Tax on the Income of the Physical Persons, approved by Royal Decree 214/1999, of 5 February, and in the simplified special scheme of the Tax on Value Added by Article 4 (19) and (20) of Law 53/2002 of 30 December 2002 on Tax, Administrative and Social Order Measures.

Likewise, the same monetary amounts are maintained for the modules that were applied in 2002.

The reduction of certain signs, indices or modules applicable to transport activities, in order to alleviate the effect of the price of diesel in the 2002 financial year, is also to be achieved. economic.

For this reason, an additional provision is incorporated into the Order which reduces certain signs, indices or modules as referred to in the Order of 28 November 2001, for which the scheme of objective estimation of the Income Tax of the Physical Persons and the simplified special regime of the Value Added Tax.

Similarly, in another additional provision, provisional measures are established for the determination of the payments broken down in the objective estimate of the Income Tax of the Physical Persons and Quotas (a) quarterly in 2003 for these transport activities, without prejudice to its revision after the average price of gas oil has been known in the last financial year, to be carried out in 2003.

By the third additional provision the percentage is reduced for the calculation of the fee due for current operations under the simplified VAT scheme for certain livestock activities affected by sectoral crises which condition the price policy and the volume of operations of the holdings. In this case, the reduction is made under Article 38.3 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992, which enables the Minister of Finance, in the event of exceptional circumstances, to to reduce the applicable indices or modules in the simplified scheme of that tax.

Finally, the fourth additional provision approves the benefits applicable in 2003 for the economic activities affected by the accident of the ship "Prestige".

In its virtue, this Ministry has arranged:

First. -1. In accordance with Articles 30 of the Financial Income Tax Regulation, approved by Royal Decree 214/1999 of 5 February, and 37 of the Value Added Tax Regulation, approved by Article 1 of the Royal Decree of the European Parliament, Decree 1624/1992 of 29 December 1992 the system of objective estimation of the Income Tax of the Physical Persons and the simplified special regime of the Value Added Tax shall be applicable to the activities or sectors of activity which are mentioned below:

BOXES:

(VIEW IMAGES PAGES 5568 TO 5575)

IAE Economic Activity

Division 0 Independent Livestock.

-Livestock, storage and breeding services.

-Other works, services and ancillary activities carried out by farmers or farmers who are excluded or not included in the special arrangements for the agricultural, livestock and fisheries of the Value Added Tax.

-Other works, services and ancillary activities carried out by holders of forestry activities that are excluded or not included in the special scheme for the agricultural, livestock and fisheries of the Value Added Tax.

-Schemes that correspond to the transferor in the agricultural activities developed under the sharecropping system.

-Aprovements that correspond to the transferor in the forestry activities developed under the sharecropping regime.

-Processing, processing or manufacture of natural products, plants or animals, which require the discharge of an item corresponding to industrial activities in the Tariff of the Activities Tax Economic and shall be carried out by the holders of the holdings from which the natural products are directly obtained.

314 and 315 Metal carpentry and manufacture of metal structures and Caldereria.

316.2, 3, 4 and 9 Manufacture of hardware, locksmith, wire, wire, menaje and other articles in

n.e.c.

419.1 Bread and bakery industries.

419.2 Industries of the bakery, pastry and biscuits.

419.3 Fri-processing industries.

4223.9 Crafting crisps, popcorn and the like.

453 Garment of garments and their accessories, except when their execution is carried out mostly by order of third parties.

453 Garment of garments and their accessories, executed directly by the company itself, when it is carried out exclusively for third parties and for order.

463 Manufacture of carpentry parts, park and wooden structures for construction.

468 Wood furniture industry.

IAE Economic Activity

474.1 Printing of texts or images.

501.3 Masonry and small construction work in general.

504.1 Installations and assemblies (except plumbing, cold, heat, and air conditioning).

504.2 and 3 Plumbing, cold, heat and air conditioning installations.

504.4, 5, 6, 7 and 8 Installation of lightning rods and the like. Assembly and installation of kitchens of all kinds and class, with all its accessories. Assembly and installation of lifting devices of any kind and type. Telephone, telegraphic, telegraphic and television facilities, in buildings and buildings of any kind. Metal assemblies and complete industrial installations, without selling or providing the machinery or the elements which are the object of the installation or assembly.

505.1, 2, 3 and 4 Coatings, solates and pavements and insulation placement.

505.5 Carpentry and locksmith.

505.6 Painting of any kind and class and coating with paper, fabrics or plastics and finishing and decoration of buildings and premises.

505.7 Jobs in plaster and plaster and decoration of buildings and buildings.

642.1, 2, 3 Elaboration of charcuterie products by meat retailers.

642.5 Retail traders registered under heading 642.5 for the roast of chickens.

644.1 Retail trade of bread, pastry, confectionery and the like and milk and milk products.

644.2 Dispatches of bread, special loaves and bolleria.

644.3 Retail trade of pastry, pastry and confectionery products.

644.6 Retail trade of fried masses, with or without hedges or fillers, crisps, appetizers, nuts, treats, chocolate preparations and soft drinks.

647.1 Retail merchants registered under item 647.1 by the lotteries marketing service.

647.2 and 3 Retail merchants registered under heading 647.2 and 3 by the lotteries marketing service.

652.2 and 3 Retail merchants registered under heading 652.2 and 3 by the lotteries marketing service.

653.2 Retail trade in electrical, electronic, electrical appliances and other appliances operated by other types of energy other than electric, as well as kitchen furniture 653.4 and 5 Retail trade in construction materials, sanitation articles and furniture, doors, windows, blinds, etc.

654.2 Retail trade of accessories and spare parts for land vehicles.

654.5 Retail trade of all kinds of machinery (except household, office, medical, orthopaedic, optical and photographic equipment).

654.6 Retail trade of covers, bands or bandages and air chambers for all types of vehicles, except wholesale trade activities of the items cited.

659.3 Retail merchants registered under heading 659.3 for the collection of negatives and other photographic material impressed for their processing in the laboratory of third parties and the delivery of the corresponding copies and extensions.

659.4 Retail merchants registered under the heading 659.4 for the marketing of public transport cards, telephone and other similar cards, as well as lotteries.

662.2 Retail merchants registered under item 662.2 by the lotteries marketing service.

663.1 Retail trade outside a permanent commercial establishment dedicated exclusively to the marketing of fried masses, with or without hedges or fillers, crisps, appetizers, nuts, treats, preparation of chocolate and soft drinks and the right to manufacture the own products of churrery and crisps in the installation or vehicle.

671.4 Two-holder restaurants.

671.5 Restaurants of a fork.

672.1, 2 and 3 Cafeterias.

673.1 Cafes and special category bars.

673.2 Other cafes and bars.

675 Services in kiosks, drawers, barracks or other similar premises.

676 Services in chocolate shops, ice cream and horbershops.

681 Hotels and motels of one or two stars.

682 Accommodation service in hostels and pensions.

683 Hosting service in fondas and guesthouses.

691.1 Repair of household electrical items.

691.2 Repair of motor vehicles, bicycles and other vehicles.

691.9 Footwear repair.

691.9 Repair of other consumer goods n.e.c. (except repair of footwear, restoration of works of art, furniture, antiques and musical instruments).

692 Industrial machinery repair.

699 Other repairs n.e.c.

721.1 and 3 Collective urban and road passenger transport.

721.2 Transport by autocabs.

722 Transportation of goods by road.

IAE Economic Activity

751.5 Engrase and Vehicle Wash.

757 Move Services.

933.1 Teaching of land, aquatic, aeronautical, etc.

933.9 Other teaching activities, such as languages, cutting and clothing, typing, shorthand, exam preparation and oppositions and the like

n.e.c.

967.2 Schools and services to improve sport.

971.1 Tinte, dry cleaning, washing and ironing of clothes and garments and used household items.

972.1 Lady and Gentleman's Barber Services.

972.2 Salons and beauty institutes.

973.3 Document copy services with photocopier machines.

2. The determination of the economic operations included in each activity shall be carried out in accordance with the rules of the Economic Activities Tax.

In addition, they shall comprise in each activity the economic operations which are expressly included in Annexes I and II of this Order, provided that they are carried out on an ancillary basis to the main activity.

For the activities listed in Annex II to this Order, the principal activity shall be considered to be ancillary to the main activity, the volume of which does not exceed 40 per 100 of the volume corresponding to the main activity. For the activities listed in Annex I, the following shall be the concept indicated in the third number of this Order.

Second. -1. In accordance with Article 30 of the Regulation of the Income Tax of the Physical Persons, approved by Royal Decree 214/1999 of 5 February, the system of objective estimation of the Income Tax of the Physical Persons will be in addition to the activities to which the special arrangements for agriculture, livestock and fisheries or the value added tax equivalence surcharge are applied, which are referred to below:

IAE Economic Activity

-Agricultural or livestock farming which may be included in the special arrangements for the agricultural, livestock and fisheries of the value added tax.

-Forest activity likely to be included in the special system of agricultural, livestock and fisheries of the Value Added Tax.

641 Retail trade in fruits, vegetables, vegetables and tubers.

642.1, 2, 3 and 4 Retail trade in meat and offal; processed meat products and derivatives, except for casqueries.

642.5 Retail trade in eggs, poultry, farm rabbits, hunting; and products derived therefrom.

642.6 Retail trade, in casqueries, of viscera and offal from animals of slaughter, fresh and frozen.

643.1 and 2 Retail trade in fish and other fishery and aquaculture products and snails.

644.1 Retail trade of bread, pastry, confectionery and the like and milk and milk products.

644.2 Dispatches of bread, special loaves and bolleria.

644.3 Retail trade of pastry, pastry and confectionery products.

644.6 Retail trade of fried masses, with or without hedges or fillers, crisps, appetizers, nuts, treats, chocolate preparations and soft drinks.

647.1 Retail trade of any kind of food and beverage products in establishments with seller.

647.2 and 3 Retail trade of any kind of food and beverage products under self-service or mixed in establishments whose sales room has a floor area of less than 400 square meters.

651.1 Retail trade in textile products, household garments, carpets and the like, and upholstery articles.

651.2 Retail trade of all kinds of garments for the dress and headgear.

651.3 and 5 Retail trade in lingerie, corsetry and special garments.

651.4 Retail and parcel delivery retail trade.

651.6 Retail trade in footwear, leather goods and imitation or substitute products, belts, wallets, bags, suitcases and travel items in general.

652.2 and 3 Retail trade of drogery products, perfumery and cosmetics, cleaning, paints, varnishes, solvents, papers and other products for the decoration and chemical products, and articles for hygiene and personal grooming.

653.1 Retail trade in furniture.

653.2 Retail trade of electrical, electronic, electrical appliances and other appliances operated by other types of energy other than electric, as well as kitchen furniture.

IAE Economic Activity

653.3 Retail trade of items, hardware, decoration, gift, or claim (including jewelry and small appliances).

653.9 Retail trade of other items for household equipment n.e.c.

654.2 Retail trade of accessories and spare parts for motor vehicles.

654.6 Retail trade of decks, bands or bandages and air chambers for non-motor ground vehicles, except wholesale trade activities of the items cited.

659.2 Retail trade of office and machine furniture and office equipment.

659.3 Retail trade of medical, orthopaedic, optical and photographic instruments and instruments.

659.4 Retail trade in books, newspapers, stationery and writing articles, and drawing and fine arts items, except for kiosks located on the public road.

659.4 Retail trade in newspapers, magazines and books on kiosks located on the public highway.

659.6 Retail trade in toys, sports articles, apparel, footwear and headgear, guns, cardboard, and pyrotechnics.

659.7 Retail trade in seeds, fertilizers, flowers and plants and small animals.

662.2 Retail trade of all kinds of items, including food and beverages, in establishments other than those specified in group 661 and under item 662.1.

663.1 Retail trade outside a permanent commercial establishment of food products, including beverages and ice cream.

663.2 Retail trade outside a permanent commercial establishment of textile and clothing items.

663.3 Retail trade outside a permanent commercial establishment of footwear, skins and leather goods.

663.4 Retail trade outside a permanent commercial establishment of drugstore and cosmetics and general chemicals products.

663.9 Retail trade outside a permanent commercial establishment of other goods classes n.e.c.

2. The determination of the economic operations included in each activity shall be carried out in accordance with the rules of the Economic Activities Tax.

In addition, the economic operations which are expressly included in Annexes I and II of this Order shall be included in each activity, provided that they are carried out on an ancillary basis to the main activity.

For the activities listed in Annex II to this Order, the principal activity shall be considered ancillary to the activity whose revenue volume does not exceed 40% of the volume corresponding to the main activity. For the activities listed in Annex I, the following shall be the concept indicated in the third number of this Order.

Third. -1. By way of derogation from the first and second numbers of this Order, the system of objective estimation of the Income Tax of the Physical Persons and the simplified special scheme of the Value Added Tax shall not apply to activities or sectors of activity that exceed the following measures:

a) Magnitude applicable to the set of activities:

450,000 euros of annual revenue volume.

For these purposes, they will only be computed:

The transactions to be recorded in the book of sales or revenue provided for in Article 65.7 of the Income Tax Regulation of the Physical Persons, approved by Royal Decree 214/1999 of 5 February, or the book register provided for in Article 40.1 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

The transactions, not included in the preceding paragraphs, for which they are obliged to issue and retain invoices, in accordance with the provisions of Article 2 (3) of Royal Decree 2402/1985 of 18 December 1985, by the the duty to issue and deliver an invoice which is the responsibility of employers and professionals, with the exception of the operations referred to in Article 121 (3) of Law 37/1992 of 28 December of the value added tax, and of real estate leases that do not qualify as activity yields economic.

b) Magnitude based on revenue volume:

300,000 euros of revenue volume in the following activities:

"Independent Livestock".

"Livestock, keeper and fattening services".

"Other works, services and ancillary activities carried out by farmers or farmers who are excluded or not included in the special arrangements for agricultural, livestock and fisheries for value added tax".

"Other works, services and ancillary activities carried out by holders of forestry activities that are excluded or not included in the special scheme for the agricultural, livestock and fisheries of the Value Added Tax".

"Aprovements that correspond to the transferor in the agricultural activities developed under the sharecropping regime".

"Aprovements that correspond to the transferor in the forestry activities developed under the sharecropping regime".

"Agricultural or livestock susceptible to be included in the special scheme for agricultural, livestock and fisheries of value added tax".

"Forest susceptible to being included in the special regime of Agriculture, Livestock and Fisheries of Value Added Tax".

" Processing, processing or manufacture of natural products, plants or animals, which require the discharge of a heading corresponding to industrial activities in the Tariff of the Activities Tax Economic and shall be carried out by the holders of the holdings from which such natural products are directly obtained. '

Without prejudice to the above paragraphs of this letter, the activities " Other Jobs, Services

and ancillary activities carried out by farmers and/or cattlemen who are excluded or not included in the special arrangements for agriculture, livestock farming and fishing for value added tax "and" Other works, services and ancillary activities carried out by holders of forestry activities which are excluded or not included in the special scheme for the agricultural, livestock and fisheries of the value added tax referred to in the first number of this Order, shall be subject only to the objective of the objective estimation of the Income Tax Natural persons and, where appropriate, the simplified special scheme of value added tax, if the total amount of revenue attributable to them is less than that corresponding to agricultural and/or livestock or forestry activities principal.

For the purposes of points (a) and (b) above, the volume of revenue shall include all those obtained in all the abovementioned activities, not including current or non-financial subsidies. (a) capital and compensation, as well as the value added tax and, where applicable, the equivalence surcharge which is serious for the operation, for those activities which are taxed under the simplified value added tax scheme.

c) Magnitude according to the volume of purchases in goods and services: EUR 300,000 per year for all the economic activities carried out. Under this limit, subcontracted works and services will be taken into account and the acquisitions of fixed assets will be excluded.

d) Specific measures:

Economic Activity Magnitude

Metal carpentry and manufacture of metal structures and Caldereria. .. .. .. .. 4 persons employed.

manufacture of articles of hardware, locksmith, tornery, wire, menaje and other articles in metals n.e.c. .. .. .. .. .. .. .. .. .. .. ................................... ... 5 persons employed.

Industries of bread and bolleria .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 6 persons employed.

Industries of the bolleria, pastry and biscuits ... .. .. .. .. .. .. .. .. .. .. .. .. .... ................ ... 6 persons employed.

Industria de crafting de masses frites .. ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 6 persons employed.

Crafting crisps, popcorn and the like .. .. .. .. .. .. .. .. .. .. 6 people employed.

Garment of clothing and accessories, except when its execution is carried out mostly by order to third parties .. .. .. .. ........................ 5 persons employed.

Apparel series clothing and its accessories executed directly by the company itself, when it is performed exclusively for third parties and for order .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5 persons employed.

Manufacture in series of carpentry pieces, park and wooden structures for the construction ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5 persons employed.

Wood furniture industry. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4 persons employed.

Printing texts or images .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4 people employed.

Masonry and small construction work in general. ... .. .. .. .. .. .. 6 persons employed.

Facilities and assemblies (except plumbing, cold, heat and air conditioning) ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 3 persons employed.

Plumbing, cold, heat and air conditioning installations .. .. .. .. .............. ... 4 persons employed.

Installation of lightning rods and the like. Assembly and installation of kitchens of all kinds and class, with all its accessories. Assembly and installation of lifting devices of any kind and type. Telephone, telegraphic, telegraphic and television facilities, in buildings and buildings of any kind. Metal assemblies and complete industrial installations, without selling or providing the machinery or the elements which are the object of the installation or assembly. ... 3 persons employed.

Coatings, solates and pavements and placement of isolations ... ... ................. 4 persons employed.

Carpentry and locksmith ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... ... .. ... .. ... .. ... .. ... .. ... .. .. 4 persons employed.

Painting of any kind and class and coating with paper, fabrics or plastics and finishing and decoration of buildings and premises. .. .. .. .. .. .. .. .. .. .. .. 3 persons employed.

Jobs in plaster and plaster and decoration of buildings and buildings ... .. .. .. .. .. .. 3 persons employed.

Retail trade of fruits, vegetables, vegetables and tubers ... .. .. .. .................. 5 persons employed.

Retail trade in meat and offal; processed meat products and derivatives. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... .. ... ... ... ... ... .... .. ... 5 persons employed.

Retail trade of eggs, birds, rabbits of farm, hunting and products derived from them .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4 persons employed.

Retail trade, in casqueries, of viscera and offal from animals of slaughter, fresh and frozen ... .. .. .. .. .. .. .. .. .. .. .. .. .... .............................. .. 5 persons employed.

Retail trade in fish and other fishery and aquaculture products and snails. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5 people employed.

Retail trade of bread, pastry, confectionery and the like and milk and milk products. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 6 people employed.

Dispatches of bread, special loaves and bolleria ... .. .. .. .. .. .. .. .. .. .. .. .. ................. .. 6 persons employed.

Retail trade of pastry, pastry and confectionery products. .. .. .. .. 6 persons employed.

Retail trade of fried masses, with or without hedges or fillers, crisps, appetizers, nuts, treats, chocolate preparations and soft drinks ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... 6 persons employed.

Retail trade of any kind of food and beverage products in establishments with seller. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... ... ... ..... ... 5 persons employed.

Economic Activity Magnitude

Retail trade of any kind of food and beverage products under self-service or mixed in establishments whose sales room has a surface area of less than 400 square meters .. .. .. .. .. .. .. .. .. .. .. .. .... .. .. .. ... .. ......... .. .. ... ... 4 persons employed.

Retail trade of textile products, household garments, carpets and the like and upholstery articles .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4 persons employed.

Retail trade of all kinds of garments for the dress and headgear .. ... .. 5 persons employed.

Retail trade of lingerie, corsetry and special garments ... .. .. ................... 3 persons employed.

Retail trade of merchandise and parcel ... .. .. .. .. .. .. .. .. 4 persons employed.

Retail trade in footwear, leather goods and imitation or substitute products, belts, wallets, bags, suitcases and travel items in general .. .. 5 persons employed.

Retail trade of drogery products, perfumery and cosmetics, cleaning, paints, varnishes, solvents, papers and other products for the decoration and chemical products, and articles for personal hygiene and grooming. 4 persons employed.

Retail trade in furniture. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... ... ... ....... ... 4 persons employed.

Retail trade in electrical equipment, electronics, appliances and other household appliances powered by other types of energy other than electric, as well as kitchen furniture ... .. .. ................................. .. ... ... 3 persons employed.

Retail trade of menaje, hardware, decoration, gift, or claim (including jewellery and small appliances) .. .. .. .. .. .. .. .. .. ................................. .. 4 persons employed.

Retail trade in construction materials, sanitation articles and furniture, doors, windows, blinds, etc. .. .. .. .. .. .. .. .. .. .. .. .. 3 persons employed.

Retail trade of other items for household equipment n.e.c. 3 persons employed.

Retail trade of accessories and spare parts for land vehicles. 4 persons employed.

Retail trade of all kinds of machinery (except household, office, medical, orthopaedic, optical and photographic equipment). ... .. .. .. .. .. ... .. 3 persons employed.

Retail trade of covers, bands or bandages and air cameras for all kinds of vehicles .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4 persons employed.

Retail trade in office and machine furniture and office equipment. 4 persons employed.

Retail trade of medical, orthopaedic, optical and photographic equipment and instruments .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 3 persons employed.

Retail trade in books, newspapers, stationery and writing articles and drawing and fine arts, except in kiosks located on the public road .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 3 persons employed.

Retail trade of press, magazines and books on kiosks located on the public road .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2 persons employed.

Retail trade in toys, sports articles, sports apparel, footwear and headgear, guns, cardboard and pyrotechnics ... ......... 3 persons employed.

Retail trade in seeds, fertilizers, flowers and plants and small animals. 4 persons employed.

Retail trade of all kinds of articles, including food and beverages, in establishments other than those specified in group 661 and under the heading 662.1 ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... .. .. .. .. ... .. .. .. .. .. .. ... 3 persons employed.

Retail trade outside a permanent commercial establishment of food products, even beverages and ice cream .. .. .. .. .. .. .. .. .. .. .. .. 2 persons employed.

Retail trade outside a permanent commercial establishment of textile and clothing items. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... ... ... ....... ... 2 persons employed.

Retail trade outside a permanent commercial establishment of footwear, skins and leather goods .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2 persons employed.

Retail trade outside a permanent commercial establishment of drugstore and cosmetics and general chemicals products. ... ... 2 persons employed.

Retail trade outside a permanent commercial establishment of other kinds of goods n.e.c. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2 persons employed.

Restaurants of two forks .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 10 people employed.

Restaurants of a fork ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 10 people employed.

Cafeterias. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 8 people employed.

Cafes and special category bars. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... ... ... ....... ... 8 persons employed.

Other cafes and bars. ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 8 people employed.

Services in kiosks, drawers, barracks or other similar premises .. .. .. .. .. ... 3 persons employed.

Services in chocolate shops, ice cream parlors and horbershops .. .. .. .. .. .. .. .. .. .. .. .. 3 persons employed.

Hosting in hotels and motels of one or two stars ... .. .. .. .................. 10 persons employed.

Accommodation service in hostels and pensions .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ............... .. 8 persons employed.

Hosting service in fondas and guesthouses. .. .. .. .. .. .. .. .. .. ... 8 persons employed.

Repair of electrical household items ... .. .. .. .. .. .. .. .. .. .. .. .. .. 3 persons employed.

Repair of motor vehicles, bicycles and other vehicles .. .. .. .. .. .. ... 5 persons employed.

Footwear repair ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2 persons employed.

Repair of other consumer goods n.e.c. (except for footwear repair, restoration of works of art, antique furniture and musical instruments). 2 persons employed.

Repair of industrial machinery .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... ... ... ... ... .... ... 2 persons employed.

Other repairs n.e.c. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... ... .. ... .. ... .. ... .. ... .. .. 2 persons employed.

Collective urban transport and road passenger transport. .. .. .. .. .. .. .. .. .. ... 5 vehicles any day of the year.

Economic Activity Magnitude

Transport by autocabs ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... .. ... .. .. .. .. .. .. .. .. .. .. .. .. .. 3 vehicles any day of the year.

Transportation of goods by road .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5 vehicles any day of the year.

Grease and car wash. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5 people employed.

Move services ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5 vehicles any day of the year.

Driving of land, aquatic, aeronautical, etc. ... 4 persons employed.

Other teaching activities, such as languages, cutting and clothing, typing, shorthand, exam preparation and oppositions and the like, n.e.c. 5 persons employed.

Schools and services to improve sport. .. .. .. .. .. .. .. .. .. ... 3 persons employed.

Dye, dry cleaning, washing and ironing of clothes and garments and household items used .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 4 persons employed.

Services of hair of lady and knight .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .............. ... 6 persons employed.

Salons and beauty institutes. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... .. 6 persons employed.

Document copy services with photocopier machines ... .. .. .. .. ............... 4 persons employed.

For the computation of the magnitude to be determined by the inclusion in the objective estimation regime or, where appropriate, of the simplified scheme, the persons employed or vehicles used for the development of the activity are considered principal and any ancillary activity included in the scheme, in accordance with paragraphs 2 of the first and second numbers of this Order.

The staff employed shall be determined by the weighted average for the period during which the activity was carried out during the previous year.

The staff employed will comprise both the employee and the employee. For the purposes of determining the weighted average, the following rules apply only:

Only the number of hours worked during the period in which the activity was exercised during the previous year shall be taken into account.

It will be computed as a non-salaried person who works in the activity at least 1,800 hours/year.

When the number of hours of work per year is less than 1,800, the proportion of the number of hours actually worked in the year and 1,800 shall be estimated as the amount of the non-salaried person.

However, the employer will be counted as a non-salaried person. In cases where a commitment of less than 1,800 hours per year can be credited for objective reasons, such as retirement, incapacity, plurality of activities or temporary closure of the holding, the effective time spent on the activity. In these cases, for the quantification of the tasks of management, organisation and planning of the activity and, in general, those inherent in the ownership of the activity, the employer will be counted in 0.25 persons/year, except when a higher or lower effective dedication.

It will be computed as a salaried person who works the number of annual hours per worker fixed in the corresponding collective agreement or, failing that, 1,800 hours/year. Where the number of working hours per year is lower or higher, the proportion between the number of hours actually worked and those laid down in the collective agreement or, failing that, shall be estimated as the amount of the person employed. 1.800.

The number of persons employed or vehicles at the start of the activity shall be taken into account in the first year of the activity.

When in a calendar year the quantities indicated in this number are exceeded, the taxable person shall be excluded from the following immediate year of the objective estimate of the Income Tax Physical and simplified arrangements or arrangements for the agricultural, livestock and fishing arrangements for value added tax, where applicable for these activities.

Taxpayers who, by virtue of the provisions of this number, are excluded from the objective of the objective estimation of the Income Tax of the Physical Persons, will determine their net performance by means of the simplified direct estimation scheme provided that they meet the requirements laid down in Article 26 of the Tax Regulation and do not give up their application.

2. Nor shall the system of objective estimation be applied to the economic activities carried out, in whole or in part, outside the scope of the Income Tax of the Physical Persons, as referred to in Article 4 of the Law of this Tax.

For these purposes, it is understood that the activities of collective urban transport and road passengers, of transport by bus, road freight and moving services, are developed, in -in any case, within the scope of the Income Tax of the Physical Persons Fourth. -In accordance with Articles 30 of the Income Tax Regulation of the Physical Persons and 38 and 42 of the Tax Regulation on the value added, the signs, indices or modules corresponding to the estimation scheme are approved objective of the Income Tax of the Physical Persons, as well as the indices and modules of the simplified special regime of the Value Added Tax which will be applicable during the year 2003 to the activities included in the numbers First and second earlier, which appear, together with the instructions for their application, in Annexes I, II and III to this Order.

Fifth. -1. The taxpayers of the Income Tax of the Physical Persons who carry out activities to which the objective estimation regime applies and wish to resign or revoke his resignation for the year 2003, will have to exercise that option from the day following the date of publication of this Order in the "Official State Gazette" until 28 February 2003. The waiver or revocation must be carried out in accordance with the provisions of Royal Decree 1041/1990 of 27 July 1990, which regulates the census statements to be presented for tax purposes by employers, professionals and others. Tax obligations.

Notwithstanding the foregoing, the waiver shall also be deemed to have been made when the declaration for the split payment of the first quarter of the calendar year in which the effects on the market is due is presented within the regulatory period. (a) form for the direct estimation scheme. In case of start of the activity,

The waiver shall also be deemed to be made when the split payment for the first quarter of the year of the activity in the form prepared for the direct estimation scheme is effected within the regulatory period.

2. The resignations submitted for the year 2003 to the objective estimation scheme during the month of December 2002 shall be construed as being submitted in a working time.

However, the taxpayers affected by the provisions of the preceding paragraph may amend their option within the time limit laid down in paragraph 1 above.

Sixth. -1. The taxable persons of the value added tax who carry out activities to which the simplified special scheme applies and who wish to give up or revoke his resignation by 2003 shall have the option of exercising that option from the day following the date of publication of this Order in the "Official State Gazette" until 28 February 2003. The waiver or revocation must be carried out in accordance with the provisions of Royal Decree 1041/1990 of 27 July 1990, which regulates the census statements to be presented for tax purposes by employers, professionals and others. Tax obligations.

Notwithstanding the foregoing, the waiver shall also be deemed to be made when the declaration-settlement for the first quarter of the calendar year in which the general scheme is due to take effect shall also be deemed to be completed. In the event of the commencement of the activity, the waiver shall also be understood as the first declaration to be submitted by the taxable person after the beginning of the activity is submitted in time by applying the general scheme.

2. The resignations submitted, for the year 2003, to the simplified special scheme during the month of December 2002 shall be construed as being submitted in a working time.

However, the taxable persons affected by the provisions of the preceding subparagraph may change their option within the period laid down in paragraph 1 above.

Additional disposition first. Exceptional measures to alleviate the effect of the price of diesel in the year 2002.

A) Measure in the Income Tax of the Physical Persons.

Reduction of certain modules in the objective estimation of the Income Tax of the Physical Persons in the financial year 2002 for the transport activities.

The activities of collective urban passenger transport by road, under the heading of the Economic Activities Tax 721.1 and 3; by means of transport of autocab, heading 721.2; road haulage, heading 722, and of moving services, heading 757, which determine their net performance by the objective estimation scheme shall apply in the 2002 financial year, in place of those laid down in the Order of 28 November 2001, the following modules:

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Annual Performance Per Unit Before Amortization -Euros Definition Unit Module

Activity: Collective urban transportation and road travelers. IAE heading: 721.1 and 3 1 Employee staff. ... ... Person. 2.981.02 2 Non-salaried staff .... Person. 16.016.97 3 Number of seats ... ... Seat. 121.40 Annual Performance Per Unit Before Depreciation-Euros Definition Unit Module

Activity: Transportation by taxi. IAE heading: 721.2 1 Employee staff. ... ... Person. 1.346.27 2 Non-salaried personnel .... Person. 7.656.89 3 Distance travelled ... .. .. 1,000 km. 45.08

Activity: Transportation of goods by road.

IAE Heading: 722 1 Employee staff. ... ... Person. 2,728.59 2 Non-salaried staff .... Person. 10,090.99 3 Loading vehicles. ... .. .. .. .. Tonne. 126,21

Activity: Move Services. IAE heading: 757 1 Employee staff. ... ... Person. 2.566.32 2 Non-salaried staff .... Person. 10,175,13 3 Cargo vehicles. ... .. .. .. .. Tonne. 48.08

B) Measure in Value Added Tax.

1. Reduction in the 2002 financial year of the minimum quota applicable under the simplified value added tax regime for certain transport activities.

In the final declaration-settlement of the simplified procedure for the financial year 2002, the following percentages shall be applied to determine the minimum quota for the transport activities referred to below, instead of the provided for in the Order of 28 November 2001, for the purpose of the scheme for the objective estimation of the income tax on physical persons and the simplified special scheme for value added tax for the year 2002:

Collective urban and road passenger transport, heading 721.1 and 3: 1 per 100.

Transport by autocabs, heading 721.2: 10 per 100.

Transport of goods by road, except waste, heading 722: 10 per 100.

Move services, heading 757: 10 per 100.

2. The taxable persons of the value added tax affected by the reductions provided for in point 1 above which have submitted the final declaration-settlement by the said tax corresponding to the year 2002 may regularise their the situation by submitting a request for rectification of his or her self-validation before the Delegate or Administrator of the State Agency of Tax Administration competent for the tax domicile of those taxable persons, in accordance with the terms laid down in the Additional provision of Royal Decree 1163/1990 of 21 September 1990, for which the regulates the procedure for the execution of refunds of undue income of a tax nature.

These requests for rectification may be filed as of the entry into force of this Order.

Additional provision second. Exceptional measures to alleviate the effect of the price of diesel oil in 2003.

A) Measures in the Income Tax of Physical Persons.

1.a Reduction of the previous net yield in the objective estimate of the Income Tax of the Physical Persons in the 2003 financial year for agricultural and livestock activities.

All agricultural and livestock activities that determine their net performance in the financial year 2003 by the

objective estimation arrangements may reduce the net preperformance calculated as provided for in Instruction 2.1 for the purposes of applying the signs, indices or modules of Annex I to this Order in 35 per 100 of the the purchase price of the agricultural gas oil necessary for the development of such activities which is duly documented on invoices issued on the occasion of that acquisition meeting the requirements laid down in Article 3.1 of the Royal Decree No 2402/1985 of 18 December 1985 regulating the duty to issue and deliver an invoice which is the responsibility of employers and professionals. The reduction shall only be carried out in the case of acquisitions carried out in the 2003 financial year on invoices issued in the financial year.

2.a Reduction of certain modules in the objective of the objective estimation of the Income Tax of the Physical Persons for the transport activities for the purposes of calculating the instalments to be carried out in the financial year 2003.

The modules set out in point (A) of the first provision shall apply for the purposes of calculating the payments to be made under the objective estimation scheme in 2003 by employers in the sector of the transport applying such a scheme, without prejudice to the fact that the modules definitively applicable in that financial year for the purpose of calculating the annual net yield shall be established once the average price of gas oil in that year is known.

B) Measures in Value Added Tax.

1.a Reduction of the percentage for the determination of quarterly quotas in 2003 under the simplified value added tax regime for certain agricultural activities.

The percentages for the calculation of the quarterly quotas to be carried out in 2003 under the simplified scheme for the agricultural activities listed below shall be as follows:

Cattle farming intensive livestock farming of meat and poultry farming: 7 per 100.

Animal farming intensive farming of eggs and sheep, goat and cattle of milk: 1 per 100.

Cattle farming intensive livestock farming of meat and cuniculture: 14 per 100.

Intensive farm livestock farming for breeding, breeding cattle and other intensive or extensive breeding animals not expressly included in other paragraphs: 19 per 100.

Cattle-intensive cattle ranching and meat goat: 24 per 100.

Bird breeding, keeping and fattening services: 24 per 100.

Other work and ancillary services carried out by farmers or farmers or holders of forestry activities which are excluded from the special arrangements for agricultural, livestock and fisheries of value added tax and breeding, keeping and fattening services of livestock, except poultry: 28 per 100.

2.a Reduction of the percentage for the determination of quarterly quotas in 2003 under the simplified value added tax regime for certain transport activities.

The percentages for the calculation of the quarterly quotas to be carried out in 2003 under the simplified scheme for the transport activities listed below shall be as follows:

Transport by autocabs, heading 721.2: 5 per 100.

Transport of goods by road, except transport of waste, heading 722: 5 per 100.

Move services, heading 757: 5 per 100.

Additional provision third. The percentages applicable for the calculation of the quota due for current operations under the simplified system of value added tax in 2003 in the activities referred to below shall be as follows.

Bird breeding, keeping and fattening services: 0.047.

Apiculture activity: 0.05.

Additional provision fourth. Tax benefits applicable in 2003 in connection with the accident of the ship "Prestige".

1. The signs, indices or modules applicable to the objective estimate of the income tax for the physical persons and the simplified special scheme may be reduced, subject to the report of the Ministry of Agriculture, Fisheries and Food. of the value added tax, for economic activities which have been directly or indirectly affected by the measures to prohibit fishing and shellfish adopted by the Autonomous Communities of Galicia, Principality of Asturias, Cantabria and the Basque Country, provided that such activities are carried out within the terms Council Regulation (EC) No 3041/2002 of 3 December 2002 on Order PRE/3108/2002 of 9 December 2002 and Order PRE/88/2003 of 27 January 2003 and in the territorial areas to be determined by the First Vice-President of the Government and Minister for the Presidency.

2. Also, the taxpayers of the Income Tax of the Physical Persons who determine their net performance by the objective estimation regime and the taxable persons of the Value Added Tax that are taxed by the special scheme (a) simplified, to develop economic activities in territorial areas other than the municipal terms listed in Order PRE/30 44/2002 of 3 December 2002, in Order PRE/3108/2002 of 9 December 2002 and in Order PRE/88/2003 of 27 of January, and of those determined by the First Vice President of the Government and Minister of the Presidency and have been directly or indirectly affected by the measures to prohibit fishing and shellfish adopted by the Autonomous Communities of Galicia, the Principality of Asturias, Cantabria and the Basque Country, may request the reduction of the signs, indices or modules applicable to their activity, in accordance with Article 35 of the Regulation on the Income Tax of the Physical Persons, approved by Royal Decree 214/1999 of 5 February and Article 38 of the Regulation of the Value Added Tax, approved by Royal Decree 1624/1992 of 29 December 1992.

Single end disposition.

This Order shall enter into force on the day of its publication in the Official Gazette of the State, with effect for the year 2003.

What I communicate to V.E. and VV.II. for their knowledge and effects.

Madrid, 11 February 2003.

MONTORO ROMERO

Excmo. Mr. Secretary of State for Finance, Mr. Ilustrisimo Mr. Director General of the State Administration of Tax Administration and Mr. Ilusrisimo Mr. Director General of Taxation.

ATTACHMENTS:

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