The Self-employed portal permits the detailed administration of clients, suppliers, costs, monthly operating accounts, lists of invoices issued, received, VAT breakdown and a programmed list for submitting client and supplier invoicing, in 3-monthly periods, when over a certain amount. Specifically: €3,005.
Independently of the Tax System used by the Self-employed worker, the portal generates sufficient information to tell them, simply by pressing the monthly Operating Account button, whether they are earning or losing every month. Its continued use permits indication of the true situation at all times.
The detailed monthly Operating Account includes the following items:
Operating expenses. Purchases of merchandise, raw materials and all other current acquisitions of goods from third parties.
Wages and salaries. Payments made to employees in the shape of wages, extraordinary payments, subsistence and travel allowances, in addition to earnings in kind.
Social security and other personnel costs. Includes Social Security costs paid by the company and contributions corresponding to the person responsible for the activity. Includes staff training costs, payments made by the entrepreneur as the promotor of a Pension Scheme for participation by their employees, or payments into alternative systems to cover eventualities similar to those of the said Schemes, provided that they are tax deductible. In addition, indemnities paid to personnel and any other related payment made in compensation for damages, accident insurance policies for company personnel not considered as a simple gift.
Leases and rentals. Expenses arising from the rental of movable and immovable property, and amounts paid for the right to use patents, brands and all other categories of industrial property.
Repairs and upkeep. Costs related to maintaining immovable property, not including extensions and improvements. Repair is understood to be the process whereby an immovable element is returned to its functioning conditions. Conservation has the purpose of keeping the asset in good working order, maintaining its productive capacity.
Professional services, supplies and other external services. Amount paid to professionals for services provided to the company. Includes fees paid to economists, lawyers, auditors, notaries, etc., and commission paid to independent mediation agents. Supplies are understood to be the consumption of energy, water, telephone and any other non-storable supply. External services include transport, insurance policies, bank services and the like, advertising, propaganda and public relations, etc.
Tax-deductible expenses. Non-state taxes and surcharges, taxes levied for specific purposes, special state, autonomous or municipal taxes, surcharges and contributions not legally payable, provided that they have a bearing on returns accounted for or on the goods producing these and that they are not punitive in nature. Tax-deductible expenses are, for example, the IAE (Impuesto sobre Actividades Económicas/Tax on Economic Activities) and the IBI (Impuesto sobre Bienes Inmuebles/Property Tax) paid on elements connected to the activity. Fines, late payment surcharges and surcharges for submitting tax returns, their payment and automatic payments outside the permitted dates are not tax deductible.
Financial expenses. Include all costs arising from the use of third-party financial resources to finance the activities of the company or its assets.
Amortisation of fixed assets. Deductible expenses are amounts accounted for which, in relation to the amortisation of fixed assets, correspond to the effective depreciation experienced by the different elements due to their operation, use, enjoyment or obsolescence.
Other tax-deductible expenses. A record must be made of all other expenses which, while tax-deductible, are not expressly included in the above section. For example, provided that adequate correlation exists with income from the activity: the acquisition of books; subscriptions to professional journals and the acquisition of non-amortisable elements; course, conference or congress attendance expenses, etc.; fees paid by the entrepreneur or professional to corporations, chambers of commerce or legally constituted business associations.
Development of the application options
Invoices. Received. Issued. Tax form. Sales items.
Lists. Invoices received. Invoices issued. Monthly Operating Account. 347, variable amount.
General. General details. Support centre. Download zone.