Comparative analysis between taxation of earnings obtained from an economic activity as a self-employed (IRPF) and as a business corporation (IS)

Identifier:  TFG:9203

Handle: https://hdl.handle.net/20.500.11797/TFG9203

Authors:  Canet Vela, Raül

Abstract:
This Final Degree Project attempts to answer the question of which is the best method of taxation for an economic activity according to the income obtained. Firstly, a theoretical introduction of the concepts to be developed and the existing taxation methods are described. Then, a practical analysis applied to a fictitious case of a one-fork restaurant is carried out. After making several assumptions, this study concludes which is the appropriate taxation method for the yield obtained by an activity, so that the tax burden is minimized. In addition, it is obtained which is the net yield from which it is fiscally convenient for a self-employed person to stop paying Personal Income Tax (IRPF) and to do it through the Corporate Tax (IS), constituting a mercantile company.