Remuneration. It does not matter if they are self-employed or employed. In the case of the self-employed, these withholdings will be applied to the invoices and in the case of workers employed by others, the withholding will be applied to the payroll. Deductible expenses they are the type of expense that can be fiscally deducted within the personal income tax , both for employed persons and for self-employed or self-employed persons. Those who belong to the group of employed workers will do so in their work income and the self-employed based on their economic activity.

Tax period and obligated taxpayers as a general rule, the tax period will be the calendar year. This tax will accrue on december 31 of each year. Without whatsapp number list prejudice to the fact that it may also be less than the calendar year in the event of the taxpayer's death on a day other than december 31. In this case, the tax period will accrue and end on the same day as the date of death. Obligated taxpayers will be those who have their habitual residence in spain, that is, those who remain more than 183 days in spanish territory.

Also those whose main economic activities are located directly or indirectly in spain. Tax options you can opt for the joint taxation modality when the people who opt for this route are within any family modality established in article 82 of law 35/2006, of november 28, on personal income tax. These types of family unit are: family formed by spouses not legally separated. The one made up of spouses not legally separated with dependent minor children or with children of legal age subject to parental authority. In case of legal separation, the family unit formed by the father or mother and all the