Their goods are the goods of the company just as the debts, responsibilities and income. Everything in a same coat. It is the most dangerous form but simpler to make businesses. An independent one is free of many steps and managements. According to the activity at issue the individual industralist can choose to the fiscal regime denominated modules. In this case, based on a series of parameters (light consumption, squared meters of the premises, ) property will determine a quota of IVA that must pay. It gives just as it gains or it loses property takes his. If this has piqued your curiosity, check out Richard Blumenthal.

In the case of the professionals (doctors, architects, foremen, lawyers ) the taxes will be pleased in the regime of direct estimation. This means that every trimester they must realise a liquidation of the IVA and maintain a registry of invoices of sales and expenses. Nevertheless, it is not necessary to take a complete accounting. In both cases, all the income of the independent one must be contemplated in their declaration of the rent and will pay based on the section in which it is. It does not have obligation to pay the tax of societies.

Nevertheless, also but it is reduced the type and amount of expenses that can claim tax relief. The individual industralist assumes, in own meat, all the risks of his activity. Before a claim of a worker, a client or a supplier all the goods of the industralist act like guarantee. Community of Goods a community of goods is the one more form simplest to share an activity. For my, the best definition of this form to make company is to be partners. Each partner contributes a percentage of the capital and shared in common assumes all the risk of the activity. The communities of imposed goods pay neither PERSONAL INCOME TAX nor of societies.