Ultimo aggiornamento: May 22, 2024
The Lite plan is ideal for freelancers who want to manage their own accounting and declarations. It suits both existing freelancers and those planning to start a freelance business, provided they meet the following criteria:
- Residency: Residents of Spain, living more than 183 days a year in Spain, and therefore required to declare their income to the Spanish Tax Agency, unless they qualify for the impatriate regime (Beckham Law).
- Location Restrictions: Not residing in the Canary Islands, Ceuta, Melilla, the Basque Country, or Navarre.
- Taxation Category: Professionals in specific categories of the Tax Activities Index (IAE) who are taxed under the simplified direct estimation regime.
- No Employees: Freelancers who do not employ others.
- No Public Establishments: Freelancers who do not have a shop or any other establishment open to the public, especially if selling goods.
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