When registering with the tax authorities for the first time, self-employed workers must choose the tax regime that best suits their needs.

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Self-Employed under Direct Estimation

This option obliges the self-employed person to keep accounting books, having to register all their income and expense invoices. Net yield is calculated based on the actual profit of the activity. For this, the total volume of income is determined and deductible expenses are subtracted. The corresponding percentage (20%) is applied to the resulting amount to calculate the tax to be paid. We recommend this option for most cases.

Self-Employed under Modules / Objective Estimation

This option allows the self-employed person not to keep accounting books, as the Tax Agency is responsible for making an objective estimation (according to the yield statistics of the sector) of the yields derived from the activity. However, although this option simplifies the work, the results of the declarations will always yield the same amounts to be paid, even if your business is not doing well. We recommend