Summary table

(+) Full income

(-) deductible expenses

(-) Amortization

(=) Net income

(+) Full income

(-) Deductible expenses (except provisions and amortizations)

(-) Amortizations simplified table

(-) Difference

(+) Expenses that are difficult to justify: 5% of positive difference (Maximum 2,000 euros) *

Note (*): It is incompatible with the reduction for economically self-employed workers
dependents or with only unlinked client

(=) Net income

(-) Reduction of income with a generation period of more than two years or obtained in a notoriously irregular manner when allocated in a single year (30%). Maximum reduction base: 300,000 euros.

Transitional regime : application of this reduction
to income that was received in fractions prior to 1-1-2015.

(=) Reduced net yield

(-) Reduction of income with a generation period of more than two years or obtained in a notoriously irregular manner when attributed in a single year (30%). Maximum reduction base: 300,000 euros.

Transitional regime : application of this reduction
to income that was received in fractions prior to 1-1-2015.

(=) Reduced net yield

(-) Reduction for economically self-employed workers
dependent or with only 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 ones, less than 6,500
  euros.
• Additional increase for disability

(-) Reduction for taxpayers with total income less than 12,000 euros, including those from economic activity (incompatible with the previous reduction)

(-) Reduction due to start of activity

(=) Total reduced net earnings

(-) Reduction for economically dependent self-employed workers or with only unrelated client *

Note (*): It is 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 ones, less than 6,500
  euros.
• Additional increase for disability

(-) Reduction for taxpayers with total income less than 12,000 euros, including those from economic activity (incompatible with the previous reduction)

(-) Reduction due to start of activity

(=) Total reduced net earnings