Dear friends, I would like to open a new section on this blog, which is yours, "which concerned matters of general interest to all of you, waiting your help for it. Start with the following question .-
What are the costs deductible for an employer and / or individual professional whose economic activity will be implementing the method of direct estimation Simplified Income Tax? -
Before answering this question we have to determine which are considered full return of economic activities for the Law current income tax as pretexts-established in its art. 27 : "shall be considered full return of those economic activities that proceed from personal work and capital together, or one of these factors, by the taxpayer INVOLVE THE SELF-MANAGEMENT OF MEANS OF PRODUCTION AND HUMAN RESOURCES OR ONE OF BOTH IN ORDER TO INTERVENE IN THE PRODUCTION OR DISTRIBUTION OF GOODS AND SERVICES (ie, economic benefit to the activity.) In particular with this consideration yields:
- extractive, manufacturing, trade or services,
- including craftsmanship, agriculture, forestry, livestock, fisheries, construction, mining, and exercise liberal professions, arts and sports.
means the lease of property constitutes a single economic activity (you have to give both conditions at once) when:
- for the development of activity counted, at least with a local exclusively for managing it and
- that counted, at least one employee working full time.
For his part art. 30 of RNTO. income tax states that "the net return of economic activities to which it applies the simplified direct estimation method is determined based on the standards of the arts. 28 and 30 of the Income Tax Act, "... with that comment dsp specialties.
The art. Income Tax Act 28- the net return of economic activities is determined by the rules of corporation tax, without prejudice to the specialties contained in the arts. 30 (direct estimate) and 31 (the objective assessment / modules) of this Act The starting point is thus NET YIELD = YIELD / gross income - DEDUCTIBLE EXPENSES
News
- when determining the return on net economic activities shall not include gains or losses derived from the assets assigned to them, which will be quantified according to the rules contained in arts. 33 ff. of this Act, and that
- the allocation of assets and liabilities or the retirement of fixed assets by the taxpayer ALTERATION SHALL NOT ALWAYS TO THE REAL ESTATE OR Rights over. CONTINUE FORMING PART OF THEIR HERITAGE. It is understood that there has not been affected if it were carried out the sale of goods or Rights over. later than 3 years from this. Meanwhile
art. Income Tax Act 30 provides in paragraph 2 that with hensive rules. mentioned in art. 28, for determining the net return in simplified direct estimation shall consider the following specialties:
- will not be considered a deductible expense to the concepts referred to in art. 14, 3 Imp Soc TRLey, or contributions to social welfare mutual employer or professional, without prejudice to the provisions of art. 51 Income Tax Act - reduction in general tax base. However
will be considered a deductible expense amounts paid under insurance contracts concluded with mutual welfare professionals not belonging to the Special Regime of the Parent Self-Employed. Social, where they act as alternatives to the special scheme and the limit of 4,500 per year.
- deductible expenses are considered economic activity of the employer / professional:
a) The remuneration provided to the spouse and minor children living with them and work regularly and continuously in the development of economic activity if:
or this fact is duly accredited by contract and affiliation to the Social Security for
oy that no fees are not higher than the market for their qualifications and work performed (for the spouse and children for the purposes qualify as tax revenue from personal work)
b) The consideration provided for transfers of property or rights to serve the purpose of the request made by the spouse and minor children living with them, provided that such compensations do not exceed the market value of such goods or Rights over. or, failing those, you can deduct there (for the spouse and children are eligible for tax purposes such consideration as income from capital).
This shall not apply where the property or rights common to both spouses.
c) Premiums for health insurance (private insurance) paid by the taxpayer on the share in their coverage and their spouse and children under 25 living with them, being the deduction limit of 500 euros per person.
For his part art. 30 of RNTO. income tax provides two specialties simplified method for direct estimation scheme :
a) For depreciation of tangible fixed assets applies only to the linear method based on the simplified depreciation table to approve the MEyH, and redemption fees resulting from these tables will apply the rules of the special arrangements for small companies TR dimension under the Societies Act
Imp
b) The provisions set (can not therefore make / provide individually) deductibles and cost justification is difficult to quantify using a 5% return on net excluding this concept, and this% is added to other deductible expenses, and so you get the Net Yield Final.
Before answering this question we have to determine which are considered full return of economic activities for the Law current income tax as pretexts-established in its art. 27 : "shall be considered full return of those economic activities that proceed from personal work and capital together, or one of these factors, by the taxpayer INVOLVE THE SELF-MANAGEMENT OF MEANS OF PRODUCTION AND HUMAN RESOURCES OR ONE OF BOTH IN ORDER TO INTERVENE IN THE PRODUCTION OR DISTRIBUTION OF GOODS AND SERVICES (ie, economic benefit to the activity.) In particular with this consideration yields:
- extractive, manufacturing, trade or services,
- including craftsmanship, agriculture, forestry, livestock, fisheries, construction, mining, and exercise liberal professions, arts and sports.
means the lease of property constitutes a single economic activity (you have to give both conditions at once) when:
- for the development of activity counted, at least with a local exclusively for managing it and
- that counted, at least one employee working full time.
For his part art. 30 of RNTO. income tax states that "the net return of economic activities to which it applies the simplified direct estimation method is determined based on the standards of the arts. 28 and 30 of the Income Tax Act, "... with that comment dsp specialties.
The art. Income Tax Act 28- the net return of economic activities is determined by the rules of corporation tax, without prejudice to the specialties contained in the arts. 30 (direct estimate) and 31 (the objective assessment / modules) of this Act The starting point is thus NET YIELD = YIELD / gross income - DEDUCTIBLE EXPENSES
News
- when determining the return on net economic activities shall not include gains or losses derived from the assets assigned to them, which will be quantified according to the rules contained in arts. 33 ff. of this Act, and that
- the allocation of assets and liabilities or the retirement of fixed assets by the taxpayer ALTERATION SHALL NOT ALWAYS TO THE REAL ESTATE OR Rights over. CONTINUE FORMING PART OF THEIR HERITAGE. It is understood that there has not been affected if it were carried out the sale of goods or Rights over. later than 3 years from this. Meanwhile
art. Income Tax Act 30 provides in paragraph 2 that with hensive rules. mentioned in art. 28, for determining the net return in simplified direct estimation shall consider the following specialties:
- will not be considered a deductible expense to the concepts referred to in art. 14, 3 Imp Soc TRLey, or contributions to social welfare mutual employer or professional, without prejudice to the provisions of art. 51 Income Tax Act - reduction in general tax base. However
will be considered a deductible expense amounts paid under insurance contracts concluded with mutual welfare professionals not belonging to the Special Regime of the Parent Self-Employed. Social, where they act as alternatives to the special scheme and the limit of 4,500 per year.
- deductible expenses are considered economic activity of the employer / professional:
a) The remuneration provided to the spouse and minor children living with them and work regularly and continuously in the development of economic activity if:
or this fact is duly accredited by contract and affiliation to the Social Security for
oy that no fees are not higher than the market for their qualifications and work performed (for the spouse and children for the purposes qualify as tax revenue from personal work)
b) The consideration provided for transfers of property or rights to serve the purpose of the request made by the spouse and minor children living with them, provided that such compensations do not exceed the market value of such goods or Rights over. or, failing those, you can deduct there (for the spouse and children are eligible for tax purposes such consideration as income from capital).
This shall not apply where the property or rights common to both spouses.
c) Premiums for health insurance (private insurance) paid by the taxpayer on the share in their coverage and their spouse and children under 25 living with them, being the deduction limit of 500 euros per person.
For his part art. 30 of RNTO. income tax provides two specialties simplified method for direct estimation scheme :
a) For depreciation of tangible fixed assets applies only to the linear method based on the simplified depreciation table to approve the MEyH, and redemption fees resulting from these tables will apply the rules of the special arrangements for small companies TR dimension under the Societies Act
Imp
b) The provisions set (can not therefore make / provide individually) deductibles and cost justification is difficult to quantify using a 5% return on net excluding this concept, and this% is added to other deductible expenses, and so you get the Net Yield Final.
