3.1. Net amount attributable to the performance of economic activity

This publication introduces a new element that allows us to understand the tax burden on income from business and professional economic activity.

The objective of the estimate is to classify incomes that allow for the approximation of the concepts of taxable bases and the association of total and net tax rates for each type of income and declaration, using microsimulation techniques.

The Net Taxable Amount of each taxpayer is a function of the different components of their Taxable Base and the different deductions they are entitled to depending on the type of income they receive, as well as the circumstances or aspects related to their personal and family situation that affect their assessment. Therefore, said Net Taxable Amount can be conceived as an aggregate of partial net taxable amounts, each of them linked to each type of income they receive. Given the tax's progressivity, the total accumulation of income for each taxpayer will have a decisive impact on the resulting rate, which will be higher the higher the aggregate amount of income in the General Tax Base.

The methodology for calculating the quota assigned to the activity is presented in Annex V.