Single employers and professionals
Find out about the systems for determining the income from your activity, what your obligations are as an entrepreneur or professional and the entities in attribution of income
Personal Income Tax virtual assistance tools
Using the Virtual Income Tax Assistant you can ask your own questions, which will be answered in a personalized way, as well as the most common doubts about the Income Tax Campaign.
In addition, through this Assistant, if you need additional information, you can access the Income Information System, which will allow you to select between different options until you get the answer you need, or access the chat attended by specialists from the Comprehensive Digital Administration. 
Information
Earnings from economic activities
When you carry out an economic activity
Systems to determine the income of the economic activity
Which methods you can use, which are incompatible, when you are excluded and which you can renounce
Entities in the income allocation system
Which entities it includes, their nature and their obligations
Formal, accounting and registration obligations
Record books and other obligations
- Economic Activities Tax
Find out about your tax obligations related to IAE (tax on economic activity)
- Tax register formalities involving economic activities
- Invoicing and VAT registration
Find out how to invoice and register for VAT Books