Issue invoices through the cooperative.
Posted: Mon Jan 20, 2025 10:29 am
Register with the Tax Office using form 036 or 037.
Issue invoices with the corresponding IRPF withholding.
Submit quarterly and annual VAT and personal income tax returns.
Registration in worker cooperatives:
Join a worker cooperative.
The cooperative is responsible for fiscal and administrative procedures.
Invoicing without being self-employed: legal and tax aspects
Issuing invoices without being registered as self-employed is legal as long as certain requirements are met. The key is in the "regularity" of the activity. That is, if the activity is sporadic and is not considered the worker's main occupation.
According to case law, if your income does not exceed the Interprofessional Minimum Wage (SMI), you can invoice without being self-employed, as long as you meet criteria such as not carrying out the activity on a regular basis and that your income is punctual. It is crucial to follow the legal requirements to avoid penalties and late payment interest.
Tax obligations include withholding income tax on invoices issued and filing the corresponding returns. Taxes must also be paid on the income obtained.
The main risks of invoicing without being self-employed include the possibility list of usa cell phone number of being considered a covert self-employed person if invoices are issued on a regular basis or if the established income limits are exceeded. In the event that Social Security determines that the person should have been registered as self-employed, the worker could face surcharges and penalties, including the payment of late fees with a 20% surcharge .
To avoid these problems, it is advisable to keep the activity within legal limits, properly document the invoices issued and, if necessary, consult with a tax advisor to ensure that all current regulations are complied with.
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Conclusion
Invoicing without being self-employed is a legal possibility in Spain, provided that certain requirements and limits are met. For occasional activities, registration with the Treasury may be sufficient. If you expect to exceed the minimum interprofessional salary, it is advisable to register as self-employed. Worker cooperatives can simplify administrative and tax management.
Frequently Asked Questions
Is there a limit on the amount of income that can be invoiced without being registered as self-employed?
Yes, income must not exceed the minimum interprofessional wage.
Is it necessary to apply personal income tax withholding on my invoices if I am not registered as self-employed?
Yes, it is mandatory to apply the IRPF withholding on the invoices issued.
Issue invoices with the corresponding IRPF withholding.
Submit quarterly and annual VAT and personal income tax returns.
Registration in worker cooperatives:
Join a worker cooperative.
The cooperative is responsible for fiscal and administrative procedures.
Invoicing without being self-employed: legal and tax aspects
Issuing invoices without being registered as self-employed is legal as long as certain requirements are met. The key is in the "regularity" of the activity. That is, if the activity is sporadic and is not considered the worker's main occupation.
According to case law, if your income does not exceed the Interprofessional Minimum Wage (SMI), you can invoice without being self-employed, as long as you meet criteria such as not carrying out the activity on a regular basis and that your income is punctual. It is crucial to follow the legal requirements to avoid penalties and late payment interest.
Tax obligations include withholding income tax on invoices issued and filing the corresponding returns. Taxes must also be paid on the income obtained.
The main risks of invoicing without being self-employed include the possibility list of usa cell phone number of being considered a covert self-employed person if invoices are issued on a regular basis or if the established income limits are exceeded. In the event that Social Security determines that the person should have been registered as self-employed, the worker could face surcharges and penalties, including the payment of late fees with a 20% surcharge .
To avoid these problems, it is advisable to keep the activity within legal limits, properly document the invoices issued and, if necessary, consult with a tax advisor to ensure that all current regulations are complied with.
Do you want to stay informed about Finom news? Subscribe to our monthly newsletter to receive the latest news!
By clicking “→” you agree to our terms and conditions
Conclusion
Invoicing without being self-employed is a legal possibility in Spain, provided that certain requirements and limits are met. For occasional activities, registration with the Treasury may be sufficient. If you expect to exceed the minimum interprofessional salary, it is advisable to register as self-employed. Worker cooperatives can simplify administrative and tax management.
Frequently Asked Questions
Is there a limit on the amount of income that can be invoiced without being registered as self-employed?
Yes, income must not exceed the minimum interprofessional wage.
Is it necessary to apply personal income tax withholding on my invoices if I am not registered as self-employed?
Yes, it is mandatory to apply the IRPF withholding on the invoices issued.