As a general rule, there are two main qualities that allow us to determine whether we can carry out an activity and invoice without being self-employed.
- The economic activity is NOT habitual.
- The activity does not generate income above the minimum interprofessional wage.
It is important to clarify that there is no rule that makes this explicit, but rather it is a vacuum that is generated by the requirements of when we DO have to register as self-employed.
There is no clear definition of “regularity”, the Tax Agency does not distinguish a priori between those who every quarter, apart from their regular professional activity, work as a visiting lecturer at a university and receive a fee for it, and those who give classes every week as their main activity.
Both are regular activities but with different periodicity.
Ok, I prefer to register with the TGSS
The process is simple and if it is the first time or if you have not been self-employed for more than 2 years, you can take advantage of the flat rate of 60 euros per month for a year. We will also help you to register with the tax authorities and to know how to issue invoices correctly so that you can be sure that you are complying with all your obligations.
I prefer to invoice without being self-employed for the moment, then we will see
If you decide not to register as a self-employed person for the moment, there is one thing you will not be able to do without: registering with the tax authorities.
Nowadays, the degree of computerisation and the limitation on cash payments makes it practically impossible to issue invoices of income and collect them without the Inland Revenue seeing it, which is why it is essential to register with the Inland Revenue using forms 036 and 037, indicating the activity for which you are going to invoice.
This registration can be done on a one-off basis, i.e. we can deregister as soon as the activity has ended and we have issued the invoices; it is not necessary to maintain it for a period of time. The obligations deriving from this registration will be different forms to present, which we, as business advisors, can help you with.
… What if my brother who is already self-employed invoices for something else?
The law made the trap. As advisors we know that these tricks go wrong more often than they go right, but we understand that the temptation exists. The reality is that the AEAT does an impeccable job of cross-referencing data and, increasingly, the use of information technology allows fraudulent practices to be detected.
From registering a spouse to “share” income and have a lower income tax rate, to the use of “invoicing cooperatives”, there is always a competition between creative and rogue fraudsters and the administration.
Our recommendation? Sit down with a professional and discuss each individual case. Count on us.
