IRS — simplified regime, services coefficient (Category B)
Verified
معرّف الحقيقة · irs-simplified-coefficient-services
القيمة المرجعية
0.75 taxable coefficient on income from the professional activities listed in the Art. 151.º table (i.e. 25% treated as deemed costs)●Verified ·
الوحدة
coefficient
الجهة المُصدِرة
Autoridade Tributária — Portal das Finanças (Código do IRS)
الصك القانوني
CIRS Art. 31.º n.º 1 al. b)
آخر تحقق
دورية المراجعة
quarterly
ملاحظات
Under the simplified regime, taxable income from listed professional services (tabela do Art. 151.º) equals 75% of gross receipts; the remaining 25% deemed-cost allowance above €27,360 is partly conditional on evidencing actual expenses (Art. 31.º n.º 13). Other coefficients apply to goods sales (0.15), other services (0.35), etc.
سجل التغييرات
التسجيل الأولي0.75 taxable coefficient on income from the professional activities listed in the Art. 151.º table (i.e. 25% treated as deemed costs)
لا تغييرات أخرى مُسجَّلة بعد — هذه القيمة لم تتغيّر منذ تسجيلها لأول مرة.
