Tips / By

Sporadic activity with a limit of 3.00 euros

Currently there is no regulation specifying when an activity can be considered sporadic and does not exceed 3,000 euros and, therefore, it is not necessary to register as a self-employed person in the TGSS.

Although it is not an occasional activity, if we make invoices, we should register with the corresponding model. That means that the treasury will know our income and therefore, we will pay taxes for it and our invoices will be legal even if there is no high as autonomous

All of the above is correct and inconclusive idyllic, but since there is no legislation for the specific case of sporadic activities, the TGSS will always seek your benefit and will force you to register as a self-employed worker. The TGSS could demand the fees not entered, the corresponding surcharge and process the discharge as a self-employed person. In this scenario, allegations could be presented and ultimately go to court.

However, before reaching that point of allegations and courts, the TGSS is entitled to seize the unpaid fees that it deems appropriate.
 

Ballemar Casares-Manilva | Accounting, Labor & Tax Consultancy
Consultancy in Casares and Consultancy in Manilva.
Taxes for non-residents, labor and vehicle management.