Summary table

**Summary table: Calculation of the net income to be integrated into the tax base**
Phase	Direct estimation (normal mode) (EDN)	Direct estimation (simplified mode) (EDS)
Phase 1	(+) Full income (-) deductible expenses (-) Amortization (=) Net income	(+) Full income (-) Deductible expenses (except provisions and amortizations) (-) Amortizations simplified table (-) Difference (+) Expenses that are difficult to justify: 7% of positive difference (Maximum 2,000 euros) * *Note ():** It is incompatible with the reduction for economically self-employed workers dependent or with only unrelated client (=) Net income
Phase 2	(-) Reduction of income with a generation period of more than two years or obtained in a notoriously irregular manner when allocated in a single year (30%). Maximum reduction base: 300,000 euros. Transitional regime : application of this reduction to income that was received in fractions prior to 1-1-2015. (-) Reduction of returns under the special regime "XXXVII Copa América Barcelona” (65%). (=) Reduced net yield	(-) Reduction of income with a generation period of more than two years or obtained in a notoriously irregular manner when attributed in a single year (30%). Maximum reduction base: 300,000 euros. Transitional regime : application of this reduction to income that was received in fractions prior to 1-1-2015. (-) Reduction of returns under the special regime "XXXVII Copa América Barcelona” (65%). (=) Reduced net yield
Phase 3	(-) Reduction for economically dependent self-employed workers or with a single unrelated client: General reduction. Additional increase for taxpayers with net income from the activity less than 19,747.5 euros and income other than the above, excluding exempt income, less than 6,500 euros. Additional increase for disability. (-) Reduction for taxpayers with total income less than 12,000 euros, including those from economic activity (incompatible with the previous reduction) (-) Reduction due to start of activity (=) Total reduced net earnings	(-) Reduction for economically dependent self-employed workers or with only unrelated client * *Note (): It is incompatible with expenses that are difficult to justify General reduction. Additional increase for taxpayers with net income from the activity less than 19,747.5 euros and income other than the above, excluding exempt income, less than 6,500 euros. Additional increase for disability. (-) Reduction for taxpayers with total income less than 12,000 euros, including those from economic activity (incompatible with the previous reduction) (-) Reduction due to start of activity (=) Total reduced net earnings**