Paintings: Methods and modalities of determining the net income of economic activities: direct estimate
Information | Normal mode (EDN) | Simplified modality (EDS) |
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Scope |
Businesspeople and professionals in which any of these two circumstances apply:
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Businesspeople and professionals in which any of these two circumstances apply:
Provided that, in addition, the net amount of the turnover of all its activities does not exceed the sum of 600,000 euros per year in the previous year and they have not renounced the EDS. |
Determination of net income |
(+) Gross income. (-) Deductible expenses. (-) Amortization. (=) 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 with a single unrelated client:
(-) Reduction for taxpayers with total income of less than 12,000 euros, including income from activity (incompatible with the previous reduction). (-) Reduction due to start of activity. (=) Total reduced net performance. |
(+) Gross income. (-) Deductible expenses (except provisions and amortizations). (-) Amortizations simplified table. (=) Difference . (-) Expenses that are difficult to justify: 5% on positive difference (Maximum 2,000 euros). (incompatible with reduction for self-employed workers) (=) 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 those with a single unrelated client (incompatible with expenses that are difficult to justify).
(-) Reduction for taxpayers with total income of less than 12,000 euros, including income from activity (incompatible with the previous reduction). (-) Reduction due to start of activity. (=) Total reduced net performance. |
Registry obligations |
1. Business activities:
2. Non-commercial activities:
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1. In general (even when they keep accounting adjusted to the provisions of the Commercial Code)
2. Professional activities :
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