Moonlighting is the order of the day, and it is increasingly common for employees to carry out more than one activity. But what happens in the case of the self-employed? Are they also in a position to carry out different activities in different sectors?
A self-employed person can work in two different activities at the same time,regardless of whether they belong to different sectors. Of course, to do it legally you must notify the Administration through form 037,in addition to always choosing the same tax regime, which can be direct estimation or modules.
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What obligations does the self-employed person have from the moment they decide to register?
What should a freelancer do to work in two different activities at the same time?
A self-employed person will be able to work in two different activities at the same time without having to pay more than one self-employed fee,but for this there are a number of aspects that must be taken into account.
First it will be necessary to register in the IAE, in the Treasury, indicating the different headings of the activities that you will carry out. Likewise, in order to avoid professional intrusion, it will be mandatory for the self-employed to prove that they are qualified to develop such activities,especially when it comes to activities regulated under professional associations.
In this way, if for example a self-employed person wanted to work as a delivery man in the mornings and as a private teacher of mathematics in the afternoons, he should register under the headings corresponding to messaging and teaching outside the establishment.
Having done this, the next step will be for the self-employed person to previously notify the General Treasury of the Social Security when registering in the RETA,specifying that he will carry out two or more different activities at the same time.
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All activities must always be taxed by the same system
A self-employed person can work in two different activities or more at the same time, as long as he meets a series of requirements, such as that all the activities he develops must always be taxed by the same system: modules, direct estimation, normal estimation or simplified direct estimation.
The Treasury establishes that the same person cannot have different activities in different tax regimes.
This means that a self-employed person who already works in an activity and is taxed by direct estimation, must also tax the new activity by the same system of direct estimation.
Likewise, if the self-employed person carries out an activity that carries VAT and another that does not, VAT may only be deducted from the expenses associated with the activity that doeshave it. Given this situation, it will be up to the Treasury to declare the two activities in the way that corresponds to each one, and with the part that corresponds to each activity.
It is also necessary to take into account the possible rental of a place, in which two different activities will be developed. At the time of deducting the rent the self-employed will have to make a rule of three:
If you have a premises of 80m2, of which you allocate 60m2 to the first activity and the remaining 20m2 to the other, you can deduct 80% of one activity and 20% of the other.
To do this, when the self-employed person registers in IAE, they must update and modify the meters corresponding to the development of each activity.
In short, a self-employed person can work in two activities in different sectors at the same time, paying a single self-employed fee, as long as both the Social Security and the Treasury are notified, and the basic rules and limitations that we have just mentioned are complied with.