Duties for single employers and professionals


  • 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
      • Capital goods record book
    3. Professionals in direct evaluation, in any of its modalities:
      • Register book of deposits
      • Register book of expenses
      • Capital goods record book
      • Register book of provision of funds and advances
    4. Employers and professionals in objective evaluation:
      • Capital goods record book (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)
  • FAQs (INFORMA programme)Information you can find at the Tax Agency E-Office
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