Chapter 7. Returns from economic activities. Direct estimation method

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, using the direct estimation method (normal or simplified). including information about deductible expenses.

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)