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Duties for single employers and professionals in Spain

Interface de Serapeum



Incomes derived from the performance of economic activities obtained by single employers or resident professionals will be subject to the Income Tax (IRPF). Accounting and record duties will depend on the system to ascertain the income as well as on the type of activity:

  1. Mercantile employers in normal direct evaluation: Accounting adjusted to the Commercial Code and to the General Charts of Accounts
  2. Non-mercantile employers in normal direct evaluation and all employers in simplified direct evaluation:
    • Register book of sales and deposits
    • Register book of purchases and expenses
    • Register book of capital goods
  3. Professionals in direct evaluation, in any of its modalities:
    • Register book of deposits
    • Register book of expenses
    • Register book of capital goods
    • Register book of provision of funds and advances
  4. Employers and professionals in objective evaluation:
    • Register book of capital goods (only for taxpayers that deduce depreciations)
    • Register book of sales and deposits (only those responsible for activities whose net income is determined by the volume of operations, that is to say:those responsible for subsidiary agricultural, livestock and forest activities, and for transformation of natural products)
Josep Navarro's picture
Josep Navarro es Licenciado en Económicas por la UB, especializado en Inspecciones Tributarias, con más de 25 años de experiencia en asesoría fiscal para empresas y particulares en España.