Service: Estimation of income of self-employed and SMES who pay taxes by module

Responsible organisation: Agencia Tributaria (Central-Government)

SMES and self-employed can opt, under certain circumstances, to pay taxes by modules instead of indicating the exact amount of income. The solution estimates the income of the target population by training in a broadest population of similar characteristics that opt to pay taxes indicating the exact amount of income. It also uses data from taxpayers that change their paying scheme from one period to the next. The estimated amount is later used in the calculation of different ratios and statistics related to income.

Additional information

Source Open Innovation Regione Lombardia
Web site https://www.agenciatributaria.es/
Start/end date 2021 -
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