Module 219 min2305 wordsFree — no account
Computing the substitute tax and knowing what is still due
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 200 words · 2 min
Practical case
Luca and his second year in the workshop
Luca opened his VAT number as a joiner in 2025, after years as an employed warehouse worker in a supermarket, with no self-employed activity in the three previous years and without taking over anyone else's workshop. In 2026, his second year, revenue multiplied by the coefficient of his ATECO group gives flat-rate income of 30,000 euros, and in the same year he paid 4,000 euros of compulsory social security contributions (an amount set by the case). How much substitute tax does he owe for 2026?
Hint: First taxable income, then the three start-up conditions, then the count of years.
Show the solution
Taxable income is flat-rate income less contributions paid: 30,000 − 4,000 = 26,000 euros. Conditions for the reduced rate: no self-employed activity in the three previous years; working as an employed warehouse worker is not the same activity as joinery, so there is no mere continuation; no activity taken over from anyone else. 2026 is his second year, inside the five. The 5 % rate applies: 26,000 × 5 % = 1,300 euros. Without the conditions, at 15 %, the tax would have been 3,900 euros.
Answer: 1,300 euros, at 5 % on 26,000 euros
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