Based on the tax return you submit, an advance payment is confirmed, as a percentage of the tax resulting from business activity, during the current tax year.

 

Additional information

If the return also includes income for which tax is withheld or paid, the tax withheld or paid for such income shall be deducted from the tax advance that must be certified. If the income on the basis of which the tax assessment is carried out is determined presumptively, the tax corresponding to this presumptive income is taken into account to determine the amount of advance tax to be assessed.
 

You should know that:

• When you first earn income from business activity, the amount of advance tax is halved (50%).
• No advance tax is calculated when the amount to be certified does not exceed thirty (30) euros.
• In case your income is reduced by more than twenty-five percent (25%), you may request the reduction of the advance tax, (more information on the reduction of the advance tax is referred to in article 70 of the Income Tax Code.