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Personal Income Tax modules

We tell you about the characteristics of this method of determining performance.

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Characteristics of the objective evaluation

  • It is a voluntary scheme so you can opt out.

  • It is incompatible with the direct evaluation scheme.

  • It is a scheme from which you will be exempt if you exceed magnitudes and quantitative limits.

  • The calculation of the net income from the activity is simplified with respect to the direct evaluation method. Performance is determined on the basis of indications, indices or forms.

  • The payment by instalments is filed and paid with Form 131 and the calculation differs from the direct evaluation.

  • The accounting and registration obligations are lower than those of the other methods of determining performance.