News, analysis and opinion pieces on income tax published on AGENTE LEX.
A lawyer who practises on their own account can calculate their income tax return by direct estimation. In the simplified version, the Tax Agency allows a fixed percentage to be deducted for hard-to-document expenses. We review how it works according to the official manuals of the 2025 tax return campaign.
Professionals taxed under direct estimation must keep four income tax record books. For a lawyer, the book of advances on account and disbursements has special importance, because it records the money received from clients for expenses. We explain what the Tax Agency requires.
For the lawyer who works from a room at home, since 2018 the income tax law allows deducting part of the home's utilities under a fixed rule: 30% of the proportion of square metres devoted to the activity. We explain how it is calculated.
Lawyers who invoice companies and professionals have tax withheld; those who work mostly for private individuals do not. That split decides whether they must file form 130 every quarter. We explain it using the Tax Agency's instructions.
