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Practical Income Manual 2022.

Chapter 7. Returns from economic activities. Direct estimation method

  1. Concept and scope of application of the direct estimation method
  2. Phase 1. Determination of net return
  3. Tax incentives applicable to small companies
  4. Phase 2. Determination of reduced net yield
  5. Phase 3. Determination of Total Reduced Net Return
  6. Summary table
  7. Treatment of capital gains or losses derived from elements affected by the exercise of economic activities
  8. Practical case (determination of net income derived from professional activity in direct estimation, simplified modality)