Paintings: Methods and modalities for determining the net income of economic activities: direct estimate

Businesspeople and professionals in which any of these two circumstances apply:

• That the net amount of the turnover of all its activities exceeds 600,000 euros per year in the previous year.
• That they have renounced the EDS.

Businesspeople and professionals in which any of these two circumstances apply:

• That your activity is not eligible for the EO .
• Who have resigned or are excluded from the EO.

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.

(+) 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.

(-) Reduction of the income under the special regime "XXXVII Copa América Barcelona" (65%)

(=) Reduced net performance .

(-) Reduction for economically dependent self-employed workers with a single unrelated client:

• General reduction: 2,000 euros.
• Additional increase for taxpayers with net income from activity of less than 19,747.5 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 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: 7% (5% for the rest of the tax periods) s/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.

(-) Reduction of the income under the special regime "XXXVII Copa América Barcelona" (65%)

(=) 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).

• General reduction: 2,000 euros.
• Additional increase for taxpayers with net income from activity of less than 19,747.5 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 activity (incompatible with the previous reduction).

(-) Reduction due to start of activity.

(=) Total reduced net performance.

1. Business activities:

• Accounting adjusted to the Commercial Code.

2. Non-commercial activities:

1. In general, record books of:

   • Sales and income record book.
   • Book record of purchases and expenses.
   • Record Book of investment goods.

2. Professional activities:

   • Sales and income record book.
   • Book record of purchases and expenses.
   • Record Book of investment goods.
   • Record book of provisions of funds and supplies.

1. In general (even when they keep accounting adjusted to the provisions of the Commercial Code)

• Sales and income record book.
• Book record of purchases and expenses.
• Record Book of investment goods.

2. Professional activities :

• Sales and income record book.
• Book record of purchases and expenses.
• Record Book of investment goods.
• Record book of provisions of funds and supplies