Summary table

(+) 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% on positive difference (Maximum 2,000 euros) *

Note (*): It is incompatible with the reduction for economically dependent self-employed workers or those with a single unrelated client

(=) 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 those with a single unrelated client:

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

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

Note (*): It is incompatible with expenses that are difficult to justify

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