[Information prepared by APIV]
Register
First go to the local tax office as appropriate depending on where you live.
Sign me up for the census declaration. Model 036. Heading
usual for illustrators: 861 (painters, sculptors, potters and other artistic activities).
Then go to the local branch of the Social Security Treasury:
Fill the form of high self-employment (special). Must also submit original and photocopy of ID card and original and photocopy of Form 036 High sealed by the Treasury. For this procedure I
within 6 days of high finance (we have the same deadline to give low).
In the high social security there are two types:
- With IT : low entitled to temporary disability (in case of illness or accident), so this must be tick the box and pay extra. In total the minimum basis per month is 225 euros. This mode is worth if it is to be of high working several months (to qualify for sick leave) or if in future you requested maternity leave (the last time it was necessary to consult the listed 6 months S. IT social (although they skipped months) to collect maternity leave).
- Without IT : No low but you are entitled to pay a little less, about 20 or 30 euros less. Worthwhile if it is high only a month or two.
Regarding the contribution bases:
The amount payable is optional that is, the more you pay per month plus trades and therefore the time of retirement will be charged a higher pension. But usually we always choose the minimum contribution base.
No matter the day of the month you sign up, you always pay the entire month.
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The same steps to register first and then to finance Social Security.
Billing Invoices issued will withholding income tax. Normally is 15% of the tax base, but for given high the first time is special reductions (ask at the counter). (7%)
Example:
Copyright illustration:
100 euros (tax base)
- 15 euros (Retention, 15% of the 100 euros)
= 85 euros (total receivables)
This retention, 15 euros will be paid by the client to the Treasury. This percentage is developed to pay taxes, so after making the annual declaration of income tax, as the resulting total is likely to you back a portion of this amount.
STATEMENTS
VAT
The illustration copyright are exempt from VAT, so if only things like this bill is not necessary to VAT return, but if some other bill concepts (design, layout ... etc) loading on 16% VAT, we will have to make quarterly VAT declaration (model 300) while we are ALWAYS discharge and annual return (form 390).
The text to be put in bills for customers not bring us problems is the following:
Exempt VAT according to the Intellectual Property Act No 22 11/11/1987 11/27/1987 BOE.
If you never VAT invoice no problem, but if in quarter tax bill for something, and so do the quarterly declaration of VAT, from that moment always claim the statement while you're high, because once these as respondent in your records you request it although VAT charged no more (in this case the return is filed but the box is filled only "inactive").
regard to the VAT exemption in the copyright sometimes you get problems in finance, if so we have a document that explains the Treasury and that you can send by fax.
If VAT invoice and the bill would:
100 euros (tax base) QUARTERLY IRPF (Model 130)
- 15 euros (Retention, 15% of the 100 euros.)
+ 16 euros (16% VAT for 100 euros)
= 101 euros (total receivables, although the 16 euros you have to pay VAT to the Treasury on a quarterly basis)
only mandatory if 70% of billed revenues are not holding. Normally bill is usually 100% with retention so do not usually necessary to present it. ANNUAL
is the statement of income is common.
can be hired and working as a salary while it is autonomous and is billed as a freelancer. Is compatible, but both should be included in annual income. In this case is quoted twice Social Security, a freelance paying the fee yourself and another as an employee (the company pays).
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