When no activity is carried out as a self-employed person in a quarter, the professional is obliged to present the VAT and IRPF forms to avoid future sanctions from the Treasury.

When submitting form 303, for example, the professional must check the box indicating that there has been no activity during that quarter. It’s that easy. Since nothing has been entered, the professional will only have to check the “no activity” box and submit the declaration.

In this case, since no activity has been declared, the self-employed person will not be able to deduct expenses or make form 130 of the Personal Income Tax or form 100, which is the annual declaration of Personal Income Tax. This means that the professional must assume out of pocket all the expenses that have been generated during the quarter: gasoline, telephone, internet…

Expenses derived from the activity

In the event that the self-employed person wants to deduct some expense, from Getquipu indicate that the professional must inform the Treasury about everything that has been spent during the quarter. When submitting form 303 or form 390, you should not check the box “without activity”, but you will have to include all expenses. Thus, at the end of the year you can request a VAT refund or compensation for the following years.

Here it must be taken into account that model 130 will come out at 0, although it is advisable that the professional save all the expenses that he has had during the quarter, since they will be used for the Income Statement. These are expenses that the professional has had when carrying out his activity without taking into account the benefits.

From Getquipu they remember that the self-employed can only deduct those expenses that are related to the work activity they carry out. Otherwise, the Treasury could impose a penalty.



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