It is clear that the rental of a property must be declared because it implies a capital gain, but what happens with the properties owned by a taxpayer that are empty or not rented? Do they also have to pay Personal Income Tax (IRPF)?
Any worker, self-employed or employed, pensioner and, in short, any person who has received income during the previous calendar year must go through this procedure, as long as they comply with certain scales shown below.
Failing to comply with a formality will bring a monetary penalty. Being familiar with most common types of infractions can help the ‘autonomo’ to avoid them.
Since January 2019, a new IVA rate of 10% applies to invoices issued by performers, directors or technicians involved in the “show business.”Learn the requisites here.
Tax technicians belonging to the Hacienda have recently released a report in which they express suspicion for self-employed persons (Autonomos) who report earnings of less than 12,000€ per year. What can this mean for you?
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