7.4.2. Direct estimation scheme. Normal and simplified modality
There are two ways of determining the returns of economic activities in direct estimation:
Normal direct assessment
Simplified direct estimate.
The simplified direct estimate scheme will be applied when the following circumstances occur:
The activities carried out by the employer are not subject to the objective assessment regime.
That in the previous year the net turnover (ordinary income) for all the activities carried out by the taxpayer does not exceed 600,000 euros per year.
That you have not given up the application.
That no activity carried out by the taxpayer is in the normal modality of the direct estimate regime.
The simplified direct estimate scheme has the following special rules for determining deductible expenses:
Depreciation of tangible fixed assets must be carried out on a straight-line basis, depending on a simplified repayment table, especially for this type.
All deductible provisions and expenses of difficult justification will be quantified exclusively by applying the percentage of 5 per 100 on net income, excluding these items for the calculation, with a limit of 2,000 euros.When the reduction planned for holders of economic activities carried out for a single customer is chosen, the percentage of 5% will not be applicable for provisions and expenses that are difficult to justify.
- If you carry out an economic activity in a direct estimate in any of its modalities (normal or simplified), you must complete section "D1. performance of economic activities in direct estimation"
- If the activity is carried out through an entity subject to the income allocation regime, such as the communities of assets, the inheritance entities, civil companies that do not have legal personality, civil companies with legal personality that do not have a commercial purpose, etc., must not complete this section, the net yield attributed in section E "Special regimes" Income allocation system: Capital and economic activities and capital gains and losses
- 7,4,2,1. Activities carried out and ownership
- 7,4,2,2. Full income
- 7,4,2,3. Tax deductible expenses
- 7,4,2,4. Reduction of 30 per 100
- 7,4,2,5. Reduction for self-employed workers economically dependent or with a single unrelated customer
- 7,4,2,6. Reduction for taxpayers with non-exempt income of less than 12,000 euros
- 7,4,2,7. Reduction due to the start of an economic activity
- 7,4,2,8. Completion of activities in direct estimate