Chapter 6. Returns from economic activities. General issues

The electronic headquarters of the Tax Agency incorporates a « Virtual Income Assistant », where you can consult how to calculate the returns derived from your economic activity, including information on the assets assigned to the company, the different income estimation methods (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 income from economic activities
3. Heritage elements assigned to an economic activity
4. Method and modalities for determining the net return from economic activities
5. Accounting and registration obligations of taxpayers who carry out economic activities
6. Criteria for temporal imputation of the components of the net income of economic activities
7. Individualization of the returns from economic activities