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 agriculture, livestock and forestry

  Heamount of box 1465: “Prior net return”of the Income Tax return.

• Agricultural, livestock and forestry activities

  Heamount of box 1537: “Prior net return”from the Income Tax returnless the amount in box 1538 "Amortization of tangible and intangible fixed assets".

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

  In these cases, to determine the performance, the data from the Income Tax return will not be used, but rather the amount that will be taken into account the entity under the income attribution regime attribute to the partner, commoner or participant in the specific box of form 184 “Informative Declaration. Entities under the income attribution regime. Annual Declaration”:

  • Activities other than agriculture, livestock and forestry

    He amount which is entered in the box of form 184 called “RPrevious Net Performance of economic activities in objective estimation (except agricultural, livestock and forestry)”

  • Agricultural, livestock and forestry activities

    He amount which is entered in the box of form 184 called “R“Reduced Net Income from agricultural, livestock and forestry activities in objective estimation”

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

These additional earnings are attributed to the partner through forms 190 and 193 filed by the company and can be viewed in the Income tax data. The following are indicated: data from forms 190 and 193 that are communicated to Social Security for the calculation of net income:

Model 190: Informative Tax Return. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Annual summary.

• Key A: Work performance: Employees in

• Key E: Work performance: Councillors and

  Subkeys: 01, 02, 03 and 04.

• Key F: Work performance: Courses, conferences, seminars and similar activities, and the production of literary, artistic or scientific works.

  Subkeys: 01, 02, 03, 04, 05, 06 and 07.

• Key L: Exempt income and allowances excepted from

  Subkeys: 15, 24, 25, 26, 30 and 31.

Form 193: Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.

• Key A: Subkeys: 01, 02, 05, 07 and 08.

• 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 employee-owned companies when their shareholding, together with that of their spouse and relatives by blood, marriage, or adoption up to the second degree with whom they live, amounts to at least 50 percent, unless they prove that the exercise of effective control of the company requires the participation of persons outside their 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.