Autonomous despite being one of the groups that creates jobs, that innovates and that is becoming the engine of economic recovery, have a number of obligations to fulfill despite no activity or have little income. 

Payment obligations autonomous but not

Autonomous despite being one of the groups that creates jobs, that innovates and that is becoming the engine of economic recovery, have a number of obligations to fulfill despite no activity or have little income.

In Spain the autonomous must meet two fundamental obligations, payment of Social Security contributions and payment of taxes, regardless of income. In Europe, however, the situation is different. For example, in the UK a share of between 13 and 58 euros is paid and the VAT is paid at the end of the year depending on income. In Portugal no autonomous quota or VAT is paid, but paid 24.5% of annual revenue. And in the Netherlands a fee of 50 euros per year and medical insurance of 100 euros per month is paid.

In Spain if a standalone bill no nothing, has a number of obligations are as follows:

Be registered in the Special Scheme for Self-Employed (RETA).

  Pay the autonomous quota, amounting to a minimum of 263.55 euros, corresponding to the minimum contribution base of 884.4 euros per month. In this sense, the self can also qualify for the flat rate of 50 euros for six months for new autonomous as well as for those who have not paid in the RETA the last 5 years. In the following months a gradual discount also applies to the quota. In this sense, the ATA (National Federation of Independent Workers) has requested an extension of 6 months to a year of the flat rate.

Presentation of the models 303 and 130. Although not absolutely nothing bill, autonomous must present these models to the Treasury. The model 303 includes VAT accrued by the employee during his activity, the model 130 relates to income tax deductions and collect accrued expenses.  

Pay ordinary expenses. On the other hand, we can not forget that although we have no income, there are expenses that we continue to pay on a monthly basis, in relation to the activity that we develop, such as the following:  

Local income, business or office we have leased.

Telephone costs, electricity, water etc.

Travel expenses.

Expenditure related to office supplies.

computer maintenance.

Gestoría.

Banking expenses.

Insurance.

In this regard it is essential to minimize fixed costs that we have a month, so long as we do not receive income possible to continue the activity.

Therefore, in Spain an autonomous beginning with its activity and has not yet managed to generate revenue has a difficult scenario to deal with, since the obligations imposed by the law does not take into account the income received.