Simplified mode

Regulations: Art. 30.2 Regulation Personal Income Tax

The set of deductible provisions and expenses that are difficult to justify will be quantified exclusively by applying the percentage of 5 percent on the positive net return in general (the positive difference between the total income and the other tax-deductible expenses including depreciation), excluding this concept, without the resulting amount exceeding 2,000 euros per year.

The 5% percentage is applied activity by activity, but the maximum amount that the taxpayer can deduct in all their activities for this concept cannot exceed 2,000 euros.

In the case of joint taxation, the maximum limit of 2,000 euros applies to all members of the family unit who determine the net income by simplified direct estimation.

In the case activities carried out through entities under the income attribution regime the deduction for deductible provisions and expenses that are difficult to justify will be applied individually by each taxpayer or partner, heir, community member or participant on the net performance of the economic activity that corresponds to him based on his percentage of participation in the entity, applying the limit of 2,000 euros on said amount. Now, if the taxpayer develops other economic activities in simplified direct estimation, the limit of 2,000 euros will be applied to the sum of the deductions corresponding to each of said activities, reducing the excess proportionally to the net income of each of them. .

Note: The 5% percentage for deductible provisions and expenses that are difficult to justify is incompatible with the application of the reduction for the exercise of certain economic activities contemplated in article 32.2.1 of the Personal Income Tax Law and 26.1 of the Regulations of the aforementioned tax. , which is discussed later. Consequently, when the taxpayer chooses to apply the aforementioned reduction, the 5 percent percentage will not be applicable and vice versa.