Simplified direct estimation
The simplified modality is available for those economic activities whose net turnover does not exceed 600,000 euros in the previous year . Therefore, if you invoice more than that figure, you will have to go to normal direct estimation.
This is the most common modality and the first year as a self-employed worker, this regime will be applied to you if you do not renounce the objective estimate (modules).
Calculate the performance of your activity
To calculate the performance of your activity, to know your Australia WhatsApp Number List annual income, the corporate tax regulations are applied with certain particularities. So the return will be equal to the income minus the expenses.
You must understand by income the sale of products and services, self-consumption, subsidies, compensation received and other income.
And for operating consumption expenses, personnel and social security expenses, rents, repairs, supplies, services of independent professionals, external services, deductible taxes (IAE, IBI), financial expenses, amortizations and other expenses.
That is, those that are considered deductible expenses .
Accounting and registry obligations
If your activity is considered a business, you must keep the records of sales and income, purchases and expenses, and investment goods.