Information to determine net income

The sum of the amount of the following boxes of the Income Tax return:

• Box 0224:“Net return”

• Box 0186:“Social Security contributions or contributions to alternative mutual funds of the activity holder”

• Activities other than agricultural, livestock and forestry

  The amount of box 1465: “Prior net income” of the Income Tax return.

• Agricultural, livestock and forestry activities

  The amount of box 1539: “Reduced net income” of the Income Tax return.

Box 1577 of the Income Tax return , records the net income attributed to the partner, commoner or participant of the entity . But this box does NOT exactly reflect the computable returns to be taken into account to determine the contribution base .

Depending on the method of determining the net income of the entity's activity under the income attribution regime, the computable net income for the purposes of calculating the contribution rates can be obtained as follows:

• Direct normal estimate

  The amount of box 1577 of the Income Tax return.

• Simplified direct assessment

  The amount of box 1577 of the Income Tax return.

  The amount in box 1579 “Deductible provisions and expenses that are difficult to justify” must be subtracted.

• Modules

  To determine the performance, the amount attributable to partner, commoner or participant must be calculated, which is equivalent to the amount that would correspond to him if the activity were carried out individually, that is:

  • Activities other than agriculture, livestock and forestry

    The amount of box 1465: “Prior net performance” .

  • Agricultural, livestock and forestry activities

    The amount of box 1539: “Reduced net income” .

The following will be considered self-employed workers with corporate activities:

1. Persons who hold shares representing 33% or more of the share capital of a company.

2. Persons who perform management and direction functions in a company, when their shares represent 25% or more of the share capital.

To determine the net income the following will be computed in addition to the income that could be obtained from their own economic activity carried out individually

• Gross income from movable capital, whether monetary or in kind, derived from their status as partners and/or directors.

• Income from work derived from the activity in said entities.

  Particular case: For corporate self-employed workers who provide their services to professional entities, the income from their economic activity must be taken into account.

• Working partners of worker cooperatives

  For the purposes of determining net income, the gross income from work or movable capital, monetary or in kind, derived from their status as worker members of worker cooperatives will be computed in addition to the income they may obtain from their own economic activity

• Industrial partners in regular general partnerships or limited partnerships.

• Members of property communities and partners of irregular civil companies.

• Working partners of labour companies when their participation in the share capital together with that of their spouse and relatives by consanguinity, affinity or adoption up to the second degree with whom they live reaches at least 50 percent, unless they prove that the exercise of effective control of the company requires the participation of persons outside the family relationships.

For the purposes of determining net income, all gross income from work or movable capital, whether monetary or , derived from their status as partners or joint owners of these entities will be computed in addition to any income they may obtain from their own economic activity.