Annual figures, net of VAT. The accountant cost counts only under organised accounting, because that is the only regime where it is mandatory.

Tax under the simplified regime
€6,057.95
Tax under organised accounting
€7,449.45

On these numbers, the simplified regime pays less tax. Difference: €1,391.50 a year.

Expenses at which organised accounting wins€5,400.00
The same line as a share of gross13.5 %
Coefficient applied (article 31(1))0.75
Social security for the year€5,992.00
Taxable income, simplified regime€29,420.91
Taxable profit, organised accounting€33,408.00
Article 31(13) add-back€1,412.91
Effective rate on gross, simplified15.1 %
Effective rate on gross, organised18.6 %

Article 31(13) requires €6,000.00 to be justified (15% of gross). The offset in paragraph (a) covers €4,587.09 and your expenses cover the rest, so €1,412.91 is added back to taxable income.

Not included here is the autonomous taxation of article 73.º, which exists ONLY under organised accounting: 50% on undocumented expenses and 10% or 20% on representation expenses and cars, depending on whether the acquisition cost is below or at/above €30,000.

The tax is computed on category-B income alone, using the article 68.º brackets. Tax credits, joint filing and any other income apply equally to both regimes and cancel out of the comparison.

The option for organised accounting is made in the start-of-activity return or by 31 March through a declaração de alterações (article 28(4)), and it holds until you change it (paragraph 5). There is no three-year minimum.

Simplified or Organised? by Calculadora Capital

Simplified or Organised?