Articulo 32.2.3º ley irpf

Articulo 32.2.3º ley irpf

aeat

There are many self-employed taxpayers who are unaware of the different possibilities that exist to reduce the net yield of their economic activities and thus pay less in their income tax return.
This reduction will be of 7.750€ per year, for people with disabilities who effectively exercise these economic activities and prove that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.
When the above requirements are not met, taxpayers with non-exempt income of less than €12,000, including those of the economic activity itself, may reduce the net income from economic activities by the following amounts:
Taxpayers who initiate the exercise of an economic activity and determine the net yield of the same in accordance with the direct estimation method, may reduce by 20% the positive net yield declared in accordance with said method, reduced, if applicable, by the reductions provided for in sections 1 and 2 above, in the first tax period in which the same is positive and in the following tax period.

vat law

To report the income from professional activities, access the List of Elements by clicking on the button at the bottom right of the Statement Maintenance window, and register the corresponding activity.
In the General Data section of the window, inform the ownership and the heading of the activity, for which you have the button that allows you to access the table of Headings of Professional and Business Activities. When informing the epigraph, if the description of the activity is not informed, the Application automatically picks up the description of the epigraph of the table.
If the taxpayer has opted for the criterion of receipts and payments to temporarily allocate the income and expenses of all its economic activities, check the indicator “Receipts and payments criterion”.
Mark the indicator “Canary Regime” in the case that you have indicated in the Canary Islands window of the Miscellaneous option of the Maintenance of Statements, that the Application automatically calculates the amount of the maximum allocations to the Reserve for Investments of the fiscal year in the Canary Islands.

renta 2020

sea probable que promueva uno o más de los propósitos de la administración, el Tribunal QFC podrá, mediante orden, autorizar al Administrador a disponer de los bienes como si no estuvieran sujetos a la Garantía real o a disponer de los bienes como si todos los derechos del propietario en virtud del contrato de venta a plazos estuvieran invertidos en la Sociedad,
(B) cuando dicho producto sea inferior a la cantidad que el Tribunal QFC determine como el importe neto que se obtendría de la venta de la propiedad o de los bienes en el mercado abierto por un vendedor dispuesto, las sumas que sean necesarias para compensar la deficiencia
(3) Cuando una condición impuesta en virtud del artículo 32(2) se refiera a dos o más garantías, dicha condición exige que el producto neto de la enajenación y, cuando se aplique el artículo 32(2)(B), las sumas mencionadas se apliquen a la liquidación de las sumas garantizadas por dichas garantías reales en el orden de sus prioridades.

Leer más  Devolucion irpf permiso maternidad

Entradas relacionadas