Summary table: Calculation of the net income to be included in the tax base
Phase | Direct estimate (normal mode) (EDN) | Direct estimate (simplified mode) (EDS) |
---|---|---|
phase 1 |
(+) Gross income (-) deductible expenses (-) Amortization (=) Net income |
(+) Gross income (-) Deductible expenses (except provisions and amortizations) (-) Amortizations simplified table (-) Difference (+) Expenses that are difficult to justify: 5% s(positive difference (Maximum 2,000 euros)* (=) Net income |
Phase 2 |
(-) Reduction of returns with a generation period of more than two years or obtained in a clearly irregular manner when they are imputed in a single fiscal year (30%). Maximum reduction base: 300,000 euros. Transitional regime : application of this reduction (=) Reduced net performance |
(-) Reduction of returns with a generation period of more than two years or obtained in a clearly irregular manner when they are imputed in a single fiscal year (30%). Maximum reduction base: 300,000 euros. Transitional regime : application of this reduction (=) Reduced net performance |
Phase 3 |
(-) Reduction for economically dependent self-employed workers or
(-) Reduction for taxpayers with total income of less than 12,000 euros, including income from economic activity (incompatible with the previous reduction) (-) Reduction due to start of activity (=) Total reduced net yield |
(-) Reduction for economically dependent self-employed workers or
(-) Reduction for taxpayers with total income of less than 12,000 euros, including income from economic activity (incompatible with the previous reduction) (-) Reduction due to start of activity (=) Total reduced net yield |