OS MÓDULOS DOS BATEEIROS NO IRPF

Abstract

From 2003 Spanish Individual Income Tax Law has set up an objective taxation regime in order to assess the tax base of mussel farmers. According with this regime, the income is calculated from parameters such as number of workers and mussel-farming platforms. This regime is optional. Individual Income Tax Law establishes that mussel farmers who prefer not to be included in the regime must expressly renounce. Therefore, they need to consider the advisability of being taxed according to this specific regime which is more simple than the general one, as it assesses the income without taking into account the real income and expenses. This article deals with this objective tax regime and with the problems arising
from its application.