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Practical manual for Income Tax 2023.

Chapter 6. Income from economic activities. General issues

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can find out how to calculate the income derived from your economic activity, including information on the assets assigned to the company, the different methods of estimating income (including information on incompatibilities and waivers between them) as well as on fractional payments withholdings.

  1. Concept of income from economic activities
  2. Delimitation of the returns from economic activities
  3. Assets assigned to an economic activity
  4. Method and modalities of determining the net income of economic activities
  5. Accounting and registration obligations of taxpayers who carry out economic activities
  6. Criteria for the temporary allocation of the components of the net income of economic activities
  7. Individualization of the returns from economic activities