Summary table: Calculation of the net income to be included in the tax base

(+) 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

(-) 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
to income that was received in installments prior to 1-1-2015.

(=) 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
to income that was received in installments prior to 1-1-2015.

(=) Reduced net performance

(-) Reduction for economically dependent self-employed workers or
with a single unrelated client:

• General reduction
• Additional increase for taxpayers
  with net income from the activity less than
  14,450 euros and income other than the above,
  excluding exempt income, less than 6,500
  euros.
• Additional increase for disability

(-) 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
with a single unrelated client *(incompatible with expenses that are difficult to justify):

• General reduction
• Additional increase for taxpayers
  with net income from the activity less than
  14,450 euros and income other than the above,
  excluding exempt income, less than 6,500
  euros.
• Additional increase for disability

(-) 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