News, analysis and opinion pieces on 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.
Before invoicing their first matter, a lawyer setting up on their own must register in the census of businesspeople, professionals and withholding agents. Since February 2025 the only form is 036: 037 has disappeared. We review the deadlines according to the Tax Agency.
The publication of the order regulating the public e-invoicing solution has started the deadlines of Royal Decree 238/2026. For lawyers who practise on their own and do not exceed 8 million euros in turnover, the obligation to issue and receive e-invoices with business or professional clients will arrive in October 2028.
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.
A slip with a quarterly form can happen to any lawyer practising alone. If it is filed late but before the Tax Agency issues a request, there is no penalty, but a surcharge. We explain how it is calculated under Article 27 of the General Tax Law.
