Talk to a public procurement expert Shall we talk?

How does the award of the Autonomous IRPF influence?

Contract Execution

Winning a public tender being autonomous, well, you can give you an important joy in the bank account ... but also put you fully into the eggplant of the IRPF. Everything you charge thanks to the contract enters as an entry of your economic activity, that is, the Treasury will look at you with magnifying glass to see how much it touches them.

The money you pay for the contract counts as an entry in the year you receive it. There is no escape. Then, along with what you already won (and what you spent, of course), the base on which the IRPF is applied is calculated. Come on, the usual: what you earn less what you spend, and that's what the fiscal ax are put.

Eye with the issue of invoices. You have to add VAT, because yes, but that money is not yours, or look at it. You just charge it to pass it to the State, so for the personal income tax or account.

For the good part, the expenses you have to fulfill the contract (materials, rentals, payrolls ... whatever you can prove that they are related to the work) you can discount them as deductible expenses. Of course, keep all the papers as gold in the cloth because, if a hacienda asks, you will have to prove it.

And, honestly, if you do not carry the numbers well tied, prepare to sweat cold if you have an inspection. So, the ordered accounting is not just a geeks thing: it can save you from a good scare.

Total, that winning a tender can make your tax base up and pay more taxes, but there is also room to deduce more expenses and that the thing is not so dramatic. If you have doubts, look for a good fiscal advisor and do not play it, because with the Treasury you do not join.

Marta Jiménez

Marta Jiménez

Expert in public procurement • Digital transformation of tenders • Trainer and author at Tendios

Opportunities_Do_Not_Happen_You_Create_Them

You're just one click away.

For Bidders

Find more business opportunities

Start today
For Public Institutions

Optimize your procurement processes

Schedule meeting
  • Free
  • No credit card required
  • 24/7 Support
  • Alternative to PLACE