{"id":47977,"date":"2025-12-21T21:03:49","date_gmt":"2025-12-21T21:03:49","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=47977"},"modified":"2025-12-31T06:37:29","modified_gmt":"2025-12-31T06:37:29","slug":"trade-reduction-irpf","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/trade-reduction-irpf\/","title":{"rendered":"TRADE : r\u00e9duction IRPF et \u00e9conomies d\u2019imp\u00f4t pour les ind\u00e9pendants avec un client principal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"47977\" class=\"elementor elementor-47977\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-09e09e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09e09e9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-616a243\" data-id=\"616a243\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4bc846 elementor-widget elementor-widget-text-editor\" data-id=\"a4bc846\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"5437\" data-end=\"5773\">Vous \u00eates ind\u00e9pendant en Espagne et <strong data-start=\"5473\" data-end=\"5535\">l\u2019essentiel de vos revenus provient d\u2019une seule entreprise<\/strong> ? Il peut \u00eatre utile de v\u00e9rifier si vous pouvez \u00eatre consid\u00e9r\u00e9 comme <strong data-start=\"5605\" data-end=\"5614\">TRADE<\/strong> (travailleur ind\u00e9pendant \u00e9conomiquement d\u00e9pendant), car cela peut ouvrir droit \u00e0 une <strong data-start=\"5700\" data-end=\"5732\">r\u00e9duction sp\u00e9cifique en IRPF<\/strong>.<\/p><p data-start=\"5775\" data-end=\"5915\">L\u2019id\u00e9e n\u2019est pas de \u201cfaire de la magie fiscale\u201d, mais d\u2019appliquer correctement les r\u00e8gles (et d\u2019\u00e9viter la surprise quand il est trop tard\u2026).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-325e4c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"325e4c9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0899d6\" data-id=\"c0899d6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-623cdde elementor-widget elementor-widget-text-editor\" data-id=\"623cdde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: center;\">TRADE en Espagne est un statut juridique qui signifie <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/travailleur-independant-economiquement-dependant-trade-quest-ce-que-cest\/\" target=\"_blank\" rel=\"noopener\"><strong>travailleur ind\u00e9pendant \u00e9conomiquement d\u00e9pendant<\/strong><\/a>. Cela s&rsquo;applique g\u00e9n\u00e9ralement lorsqu&rsquo;au moins 75 % de vos revenus proviennent d&rsquo;un client principal.<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-39a7b2b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39a7b2b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-def049c\" data-id=\"def049c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ccd317e elementor-widget elementor-widget-heading\" data-id=\"ccd317e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TRADE : de quoi parle-t-on (et pourquoi le seuil de 75% compte) ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd5272 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd5272\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a3d8ca\" data-id=\"0a3d8ca\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd41df7 elementor-widget elementor-widget-text-editor\" data-id=\"bd41df7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le statut TRADE vise les ind\u00e9pendants dont l\u2019activit\u00e9 d\u00e9pend fortement d\u2019un <strong data-start=\"6062\" data-end=\"6082\">client principal<\/strong> (souvent exprim\u00e9 par la r\u00e8gle des <strong data-start=\"6117\" data-end=\"6124\">75%<\/strong>). Si les conditions l\u00e9gales et les formalit\u00e9s sont remplies, cela peut se rattacher \u00e0 la <strong data-start=\"6214\" data-end=\"6232\">r\u00e9duction IRPF<\/strong>pr\u00e9vue pour les TRADE ou les ind\u00e9pendants qui travaillent pour un <strong data-start=\"6299\" data-end=\"6324\">client unique non li\u00e9<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f77dc49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f77dc49\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81316bd\" data-id=\"81316bd\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e140e1 elementor-widget elementor-widget-heading\" data-id=\"6e140e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u2019avantage fiscal : r\u00e9duction IRPF de 2.000 \u20ac (avec majorations possibles)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-90fe778 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"90fe778\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c0d18c\" data-id=\"1c0d18c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db67a49 elementor-widget elementor-widget-text-editor\" data-id=\"db67a49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"6445\" data-end=\"6566\">Selon les indications de l\u2019AEAT, la <strong data-start=\"6481\" data-end=\"6525\">r\u00e9duction g\u00e9n\u00e9rale est de 2.000 \u20ac par an<\/strong>.<\/p><h3 data-start=\"6568\" data-end=\"6608\">Majoration pour revenus nets faibles<\/h3><p data-start=\"6609\" data-end=\"6878\">Si vos <strong data-start=\"6616\" data-end=\"6656\">revenus nets d\u2019activit\u00e9s \u00e9conomiques<\/strong> sont <strong data-start=\"6662\" data-end=\"6690\">inf\u00e9rieurs \u00e0 19.747,50 \u20ac<\/strong> et si vos <strong data-start=\"6701\" data-end=\"6761\">autres revenus non exon\u00e9r\u00e9s (hors activit\u00e9s \u00e9conomiques)<\/strong> ne d\u00e9passent pas <strong data-start=\"6779\" data-end=\"6790\">6.500 \u20ac<\/strong>, une <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/manuales-videos-folletos\/manuales-ayuda-presentacion\/irpf-2024\/7-cumplimentacion-irpf\/7_4-rendimientos-actividades-economicas\/7_4_2-regimen-estimacion-directa\/7_4_2_5-reduccion-trabajadores-autonomos-economicamente-dependientes.html\" target=\"_blank\" rel=\"noopener\">r\u00e9duction additionnelle<\/a> peut s\u2019appliquer :<\/p><ul data-start=\"6880\" data-end=\"7034\"><li data-start=\"6880\" data-end=\"6942\"><p data-start=\"6882\" data-end=\"6942\">Revenu net <strong data-start=\"6893\" data-end=\"6910\">\u2264 14.047,50 \u20ac<\/strong> : <strong data-start=\"6913\" data-end=\"6924\">6.498 \u20ac<\/strong> suppl\u00e9mentaires<\/p><\/li><li data-start=\"6943\" data-end=\"7034\"><p data-start=\"6945\" data-end=\"7034\">Revenu net <strong data-start=\"6956\" data-end=\"6992\">entre 14.047,50 \u20ac et 19.747,50 \u20ac<\/strong> : <strong data-start=\"6995\" data-end=\"7034\">6.498 \u20ac \u2212 1,14 \u00d7 (RN \u2212 14.047,50 \u20ac)<\/strong><\/p><\/li><\/ul><h3 data-start=\"7036\" data-end=\"7069\">Majoration en cas de handicap<\/h3><p data-start=\"7070\" data-end=\"7228\">En cas de handicap reconnu (et si les revenus proviennent de l\u2019exercice effectif de l\u2019activit\u00e9), la majoration est :<\/p><ul data-start=\"7229\" data-end=\"7350\"><li data-start=\"7229\" data-end=\"7248\"><p data-start=\"7231\" data-end=\"7248\"><strong data-start=\"7231\" data-end=\"7242\">3.500 \u20ac<\/strong>, ou<\/p><\/li><li data-start=\"7249\" data-end=\"7350\"><p data-start=\"7251\" data-end=\"7350\"><strong data-start=\"7251\" data-end=\"7262\">7.750 \u20ac<\/strong> dans certains cas (aide d\u2019une tierce personne, mobilit\u00e9 r\u00e9duite, ou handicap <strong data-start=\"7340\" data-end=\"7349\">\u2265 65%<\/strong>)<\/p><\/li><\/ul><p data-start=\"7352\" data-end=\"7468\"><strong data-start=\"7352\" data-end=\"7367\">Important :<\/strong> apr\u00e8s application, <strong data-start=\"7387\" data-end=\"7427\">le r\u00e9sultat ne peut pas \u00eatre n\u00e9gatif<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3223415 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3223415\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-512e86b\" data-id=\"512e86b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-380bd42 elementor-widget elementor-widget-heading\" data-id=\"380bd42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conditions principales (checklist rapide)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2d3781f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d3781f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-be81f75\" data-id=\"be81f75\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88dacec elementor-widget elementor-widget-text-editor\" data-id=\"88dacec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"7515\" data-end=\"7612\">Les conditions d\u00e9taill\u00e9es par l\u2019AEAT incluent notamment :<\/p><ul data-start=\"7613\" data-end=\"8100\"><li data-start=\"7613\" data-end=\"7660\"><p data-start=\"7615\" data-end=\"7660\">Revenu net calcul\u00e9 en <strong data-start=\"7637\" data-end=\"7659\">estimation directe<\/strong>.<\/p><\/li><li data-start=\"7661\" data-end=\"7762\"><p data-start=\"7663\" data-end=\"7762\">Prestations r\u00e9alis\u00e9es pour <strong data-start=\"7690\" data-end=\"7716\">un seul client non li\u00e9<\/strong>, ou statut <strong data-start=\"7728\" data-end=\"7737\">TRADE<\/strong> avec client <strong data-start=\"7750\" data-end=\"7761\">non li\u00e9<\/strong>.<\/p><\/li><li data-start=\"7763\" data-end=\"7831\"><p data-start=\"7765\" data-end=\"7831\">D\u00e9penses d\u00e9ductibles totales \u2264 <strong data-start=\"7796\" data-end=\"7803\">30%<\/strong> des revenus bruts d\u00e9clar\u00e9s.<\/p><\/li><li data-start=\"7832\" data-end=\"7868\"><p data-start=\"7834\" data-end=\"7868\">Respect des obligations formelles.<\/p><\/li><li data-start=\"7869\" data-end=\"7977\"><p data-start=\"7871\" data-end=\"7977\">Pas de <strong data-start=\"7878\" data-end=\"7898\">revenus salari\u00e9s<\/strong> sur l\u2019ann\u00e9e (avec exception limit\u00e9e pour certaines prestations \u2264 <strong data-start=\"7964\" data-end=\"7975\">4.000 \u20ac<\/strong>).<\/p><\/li><li data-start=\"7978\" data-end=\"8040\"><p data-start=\"7980\" data-end=\"8040\">Au moins <strong data-start=\"7989\" data-end=\"7996\">70%<\/strong> des revenus soumis \u00e0 <strong data-start=\"8018\" data-end=\"8039\">retenue \/ acompte<\/strong>.<\/p><\/li><li data-start=\"8041\" data-end=\"8100\"><p data-start=\"8043\" data-end=\"8100\">Pas d\u2019activit\u00e9 via des entit\u00e9s en attribution de revenus.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f632da3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f632da3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-606f470\" data-id=\"606f470\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53bc3ab elementor-widget elementor-widget-heading\" data-id=\"53bc3ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le point qui fait souvent perdre l\u2019avantage : incompatibilit\u00e9 avec le forfait 5% (estimation directe simplifi\u00e9e)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8f13996 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f13996\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db66ae4\" data-id=\"db66ae4\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9660e12 elementor-widget elementor-widget-text-editor\" data-id=\"9660e12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"8218\" data-end=\"8405\">En <strong data-start=\"8221\" data-end=\"8254\">estimation directe simplifi\u00e9e<\/strong>, il existe un forfait de <strong data-start=\"8280\" data-end=\"8286\">5%<\/strong> pour \u201cprovisions et frais de difficile justification\u201d, plafonn\u00e9 \u00e0 <strong data-start=\"8353\" data-end=\"8364\">2.000 \u20ac<\/strong>.<\/p><p data-start=\"8407\" data-end=\"8575\">Mais ce forfait <strong data-start=\"8423\" data-end=\"8447\">n\u2019est pas compatible<\/strong> avec la r\u00e9duction TRADE\/client unique : il faut <strong data-start=\"8496\" data-end=\"8507\">choisir<\/strong> l\u2019option la plus favorable.<\/p><h2 data-start=\"8577\" data-end=\"8597\">Exemples chiffr\u00e9s<\/h2><h3 data-start=\"8598\" data-end=\"8661\">Cas 1 : Revenu net 18.000 \u20ac (estimation directe simplifi\u00e9e)<\/h3><div class=\"TyagGW_tableContainer\"><div class=\"group TyagGW_tableWrapper flex w-fit flex-col-reverse\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"8662\" data-end=\"8876\"><thead data-start=\"8662\" data-end=\"8704\"><tr data-start=\"8662\" data-end=\"8704\"><th data-start=\"8662\" data-end=\"8672\" data-col-size=\"sm\">Concept<\/th><th data-start=\"8672\" data-end=\"8685\" data-col-size=\"sm\">Forfait 5%<\/th><th data-start=\"8685\" data-end=\"8704\" data-col-size=\"sm\">R\u00e9duction TRADE<\/th><\/tr><\/thead><tbody data-start=\"8721\" data-end=\"8876\"><tr data-start=\"8721\" data-end=\"8757\"><td data-start=\"8721\" data-end=\"8734\" data-col-size=\"sm\">Revenu net<\/td><td data-col-size=\"sm\" data-start=\"8734\" data-end=\"8745\">18.000 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"8745\" data-end=\"8757\">18.000 \u20ac<\/td><\/tr><tr data-start=\"8758\" data-end=\"8793\"><td data-start=\"8758\" data-end=\"8776\" data-col-size=\"sm\">R\u00e9duction TRADE<\/td><td data-col-size=\"sm\" data-start=\"8776\" data-end=\"8780\">\u2013<\/td><td data-col-size=\"sm\" data-start=\"8780\" data-end=\"8793\">\u22123.992 \u20ac*<\/td><\/tr><tr data-start=\"8794\" data-end=\"8821\"><td data-start=\"8794\" data-end=\"8807\" data-col-size=\"sm\">Forfait 5%<\/td><td data-col-size=\"sm\" data-start=\"8807\" data-end=\"8816\">\u2212900 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"8816\" data-end=\"8821\">\u2013<\/td><\/tr><tr data-start=\"8822\" data-end=\"8876\"><td data-start=\"8822\" data-end=\"8845\" data-col-size=\"sm\"><strong data-start=\"8824\" data-end=\"8844\">Revenu imposable<\/strong><\/td><td data-col-size=\"sm\" data-start=\"8845\" data-end=\"8860\"><strong data-start=\"8847\" data-end=\"8859\">17.100 \u20ac<\/strong><\/td><td data-col-size=\"sm\" data-start=\"8860\" data-end=\"8876\"><strong data-start=\"8862\" data-end=\"8874\">14.008 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><p data-start=\"8878\" data-end=\"8988\">* 2.000 \u20ac + ~1.992 \u20ac (majoration \u201crevenus faibles\u201d via formule AEAT).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-88f4cdf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88f4cdf\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ad4cf2\" data-id=\"5ad4cf2\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1da0427 elementor-widget elementor-widget-text-editor\" data-id=\"1da0427\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"8990\" data-end=\"9036\">Cas 2 : Revenu net 50.000 \u20ac + handicap 35%<\/h3><div class=\"TyagGW_tableContainer\"><div class=\"group TyagGW_tableWrapper flex w-fit flex-col-reverse\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"9037\" data-end=\"9255\"><thead data-start=\"9037\" data-end=\"9079\"><tr data-start=\"9037\" data-end=\"9079\"><th data-start=\"9037\" data-end=\"9047\" data-col-size=\"sm\">Concept<\/th><th data-start=\"9047\" data-end=\"9060\" data-col-size=\"sm\">Forfait 5%<\/th><th data-start=\"9060\" data-end=\"9079\" data-col-size=\"sm\">R\u00e9duction TRADE<\/th><\/tr><\/thead><tbody data-start=\"9096\" data-end=\"9255\"><tr data-start=\"9096\" data-end=\"9132\"><td data-start=\"9096\" data-end=\"9109\" data-col-size=\"sm\">Revenu net<\/td><td data-col-size=\"sm\" data-start=\"9109\" data-end=\"9120\">50.000 \u20ac<\/td><td data-col-size=\"sm\" data-start=\"9120\" data-end=\"9132\">50.000 \u20ac<\/td><\/tr><tr data-start=\"9133\" data-end=\"9168\"><td data-start=\"9133\" data-end=\"9151\" data-col-size=\"sm\">R\u00e9duction TRADE<\/td><td data-col-size=\"sm\" data-start=\"9151\" data-end=\"9155\">\u2013<\/td><td data-col-size=\"sm\" data-start=\"9155\" data-end=\"9168\">\u22125.500 \u20ac*<\/td><\/tr><tr data-start=\"9169\" data-end=\"9200\"><td data-start=\"9169\" data-end=\"9182\" data-col-size=\"sm\">Forfait 5%<\/td><td data-col-size=\"sm\" data-start=\"9182\" data-end=\"9195\">\u22122.000 \u20ac**<\/td><td data-col-size=\"sm\" data-start=\"9195\" data-end=\"9200\">\u2013<\/td><\/tr><tr data-start=\"9201\" data-end=\"9255\"><td data-start=\"9201\" data-end=\"9224\" data-col-size=\"sm\"><strong data-start=\"9203\" data-end=\"9223\">Revenu imposable<\/strong><\/td><td data-col-size=\"sm\" data-start=\"9224\" data-end=\"9239\"><strong data-start=\"9226\" data-end=\"9238\">48.000 \u20ac<\/strong><\/td><td data-col-size=\"sm\" data-start=\"9239\" data-end=\"9255\"><strong data-start=\"9241\" data-end=\"9253\">44.500 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><p data-start=\"9257\" data-end=\"9395\">* 2.000 \u20ac + 3.500 \u20ac. <br data-start=\"9318\" data-end=\"9321\" \/>** Forfait 5% plafonn\u00e9 \u00e0 2.000 \u20ac.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d1f5b4e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1f5b4e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5105d42\" data-id=\"5105d42\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a9cad3 elementor-widget elementor-widget-heading\" data-id=\"0a9cad3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Recommandation pratique pour 2026 : ne le laissez pas \"pour mai\"<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2da119c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2da119c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ba9ec0\" data-id=\"6ba9ec0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aec218e elementor-widget elementor-widget-text-editor\" data-id=\"aec218e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>N&rsquo;attendez pas la saison du classement. Si vous \u00eates admissible, examinez vos chiffres avant la fin de l&rsquo;ann\u00e9e, confirmez les conditions d&rsquo;\u00e9ligibilit\u00e9 et faites une comparaison : r\u00e9duction TRADE par rapport \u00e0 l&rsquo;allocation de 5 %.<\/p><p>Si vous pensez que vous pouvez vous adapter en tant que TRADE, il est logique de l&rsquo;examiner avant la fin de l&rsquo;ann\u00e9e :<\/p><p>V\u00e9rifiez le pourcentage r\u00e9el de d\u00e9pendance (75 % ou plus).<\/p><p>V\u00e9rifiez si vous remplissez les conditions fiscales (d\u00e9penses \u2264 30 %, 70 % avec retenue, etc.).<\/p><p>Le cas \u00e9ch\u00e9ant, formalisez et enregistrez le contrat (la partie \u00ab formelle \u00bb est l&rsquo;endroit o\u00f9 les gens tr\u00e9buchent le plus).<\/p><p>Simulez ce qui est le plus pratique dans votre cas : r\u00e9duction TRADE vs 5 % (et s&rsquo;il y a des incr\u00e9ments, g\u00e9n\u00e9ralement la r\u00e9duction TRADE gagne par le go-goat).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-721e393 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"721e393\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-248de38\" data-id=\"248de38\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-765ee0a elementor-widget elementor-widget-heading\" data-id=\"765ee0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ pour votre blog : COMMERCE et r\u00e9duction de l'imp\u00f4t sur le revenu des particuliers (autonome avec un client principal)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d4787f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4787f1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f5dd69\" data-id=\"0f5dd69\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fa5da2 elementor-widget elementor-widget-text-editor\" data-id=\"6fa5da2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>1) Qu&rsquo;est-ce qu&rsquo;un COMMERCE exactement ?<\/strong><\/p><p>Un TRADE (travailleur ind\u00e9pendant \u00e9conomiquement d\u00e9pendant) est un pigiste qui obtient au moins 75 % de son revenu du m\u00eame client et remplit une s\u00e9rie d&rsquo;exigences l\u00e9gales et formelles de ce chiffre.<\/p><p><strong>2) Comment puis-je savoir si je remplis les \u00ab 75 % avec le m\u00eame client \u00bb ?<\/strong><\/p><p>Il est calcul\u00e9 en fonction de vos revenus\/ventes de l&rsquo;ann\u00e9e : si 75 % ou plus proviennent d&rsquo;un seul client (g\u00e9n\u00e9ralement et r\u00e9guli\u00e8rement), il est pratique d&rsquo;analyser si vous vous pr\u00e9sentez en tant que TRADE et si vous pouvez le documenter correctement.<\/p><p><strong>3) \u00catre COMMERCE est-il juste \u00ab un concept fiscal \u00bb ou a-t-il aussi une partie main-d&rsquo;\u0153uvre ?<\/strong><\/p><p>Il a les deux. C&rsquo;est un chiffre du domaine du travail\/du travail ind\u00e9pendant (loi du statut du travail ind\u00e9pendant) avec ses propres exigences et formalit\u00e9s. La partie fiscale (r\u00e9duction de l&rsquo;imp\u00f4t sur le revenu des personnes physiques) vient \u00ab apr\u00e8s \u00bb, si vous r\u00e9pondez aux conditions.<\/p><p><strong>4) Devez-vous signer et enregistrer un contrat COMMERCIAL ?<\/strong><\/p><p>Oui : normalement, il doit y avoir un contrat \u00e9crit et l&rsquo;enregistrement du contrat avec le SEPE dans les d\u00e9lais pr\u00e9vus. (C&rsquo;est l\u00e0 que les gens \u00ab tombent \u00bb le plus : 75 % sont accomplis, mais ce n&rsquo;est pas formalis\u00e9 lorsqu&rsquo;il touche).<\/p><p><strong>5) Quelles \u00e9conomies d&rsquo;imp\u00f4t existent dans l&rsquo;imp\u00f4t sur le revenu des particuliers si je suis un TRADE ?<\/strong><\/p><p>En g\u00e9n\u00e9ral, il y a une r\u00e9duction fixe de 2 000 \u20ac par an sur le rendement net de l&rsquo;activit\u00e9, si vous r\u00e9pondez aux exigences.<\/p><p><strong>6) La r\u00e9duction peut-elle \u00eatre plus importante si j&rsquo;ai de faibles revenus ?<\/strong><\/p><p>Oui. Si votre rendement net des activit\u00e9s \u00e9conomiques est inf\u00e9rieur \u00e0 19 747,50 \u20ac et que vous n&rsquo;avez pas d&rsquo;autre revenu non exon\u00e9r\u00e9 (autre que les activit\u00e9s \u00e9conomiques) sup\u00e9rieur \u00e0 6 500 \u20ac, vous pouvez appliquer une r\u00e9duction suppl\u00e9mentaire :<\/p><p>Oui RN \u2264 14 047,50 \u20ac : 6 498 \u20ac<\/p><p>Si RN entre 14 047,50 \u20ac et 19 747,50 \u20ac : il est progressivement r\u00e9duit avec la formule indiqu\u00e9e par l&rsquo;AEAT.<\/p><p><strong>7) Que se passe-t-il si j&rsquo;ai un handicap ? Est-ce qu&rsquo;il augmente aussi ?<\/strong><\/p><p>Oui. Il y a une r\u00e9duction suppl\u00e9mentaire de 3 500 \u20ac, qui peut s&rsquo;\u00e9lever \u00e0 7 750 \u20ac dans certains cas (assistance \u00e0 un tiers, mobilit\u00e9 r\u00e9duite ou handicap \u2265 65 %).<\/p><p><strong>8) Je suis en estimation directe simplifi\u00e9e : puis-je appliquer la r\u00e9duction TRADE et les 5 % de \u00ab justification difficile \u00bb en m\u00eame temps ?<\/strong><\/p><p>Non. Ils sont incompatibles : si vous appliquez la r\u00e9duction pour TRADE (ou un seul client non li\u00e9), vous ne pouvez pas appliquer les 5 % des provisions et des d\u00e9penses de justification difficile.<\/p><p><strong>9) Alors, qu&rsquo;est-ce qui me convient le mieux : 5 % ou la r\u00e9duction TRADE ?<\/strong><\/p><p>R\u00e8gle pratique :<\/p><p>Si votre rendement net est inf\u00e9rieur \u00e0 40 000 \u20ac, 5 % sera inf\u00e9rieur \u00e0 2 000 \u20ac, de sorte que la r\u00e9duction fixe de 2 000 \u20ac est g\u00e9n\u00e9ralement meilleure (et encore plus s&rsquo;il y a une augmentation due \u00e0 un faible revenu ou \u00e0 un handicap).<\/p><p>Si votre rendement net est \u2265 40 000 \u20ac, 5 % atteint le sommet de 2 000 \u20ac, et la diff\u00e9rence d\u00e9pendra de la possibilit\u00e9 d&rsquo;appliquer des incr\u00e9ments (par exemple, l&rsquo;invalidit\u00e9).<\/p><p><strong>10) Quelles sont les exigences fiscales les plus importantes lors de l&rsquo;application de la r\u00e9duction ?<\/strong><\/p><p>Les plus \u00ab trait\u00e9s \u00bb sont g\u00e9n\u00e9ralement :<\/p><p>Que l&rsquo;ensemble des d\u00e9penses d\u00e9ductibles ne d\u00e9passe pas 30 % des d\u00e9clarations compl\u00e8tes d\u00e9clar\u00e9es.<\/p><p>Qu&rsquo;au moins 70 % du revenu est soumis \u00e0 une retenue\/revenu sur compte.<\/p><p>Remplir les obligations formelles et autres conditions d\u00e9taill\u00e9es par l&rsquo;AEAT (et qui doivent \u00eatre examin\u00e9es au cas par cas).<\/p><p><strong>11) Que se passe-t-il si une ann\u00e9e n&rsquo;atteint pas 75 % avec ce client ?<\/strong><\/p><p>Si vous ne remplissez pas l&rsquo;exigence dans la p\u00e9riode, vous ne pourrez pas vous traiter comme un TRADE cette ann\u00e9e-l\u00e0 (et, par cons\u00e9quent, vous pourriez perdre la r\u00e9duction si cela d\u00e9pendait de cette condition). En pratique, il est pratique de le planifier avant la fin de l&rsquo;ann\u00e9e et de ne pas le \u00ab d\u00e9couvrir \u00bb lorsque le Tr\u00e9sor r\u00e9chauffe d\u00e9j\u00e0 les moteurs.<\/p><p><strong>12) Le COMMERCE et les \u00ab faux travailleurs ind\u00e9pendants \u00bb sont-ils la m\u00eame chose ?<\/strong><\/p><p>Non. \u00catre TRADE est une figure juridique pour les travailleurs ind\u00e9pendants \u00e0 charge. Une autre chose est quand, en raison de la r\u00e9alit\u00e9 du service (horaires, int\u00e9gration dans la structure du client, propres instructions de l&#8217;employ\u00e9, etc.), la relation peut sembler laborieuse. S&rsquo;il y a des doutes, il est pratique de les v\u00e9rifier, car le probl\u00e8me n&rsquo;est pas l&rsquo;\u00e9tiquette : c&rsquo;est la r\u00e9alit\u00e9. (Comme lors des d\u00eeners d&rsquo;entreprise).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-731012f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"731012f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f09033\" data-id=\"5f09033\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67fcf46 elementor-widget elementor-widget-heading\" data-id=\"67fcf46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fermeture<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0a91fe1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a91fe1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a748ac3\" data-id=\"a748ac3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc18489 elementor-widget elementor-widget-text-editor\" data-id=\"cc18489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si vous \u00eates travailleur ind\u00e9pendant et que votre facturation est concentr\u00e9e sur un client, il ne s&rsquo;agit pas seulement de donn\u00e9es commerciales : il peut s&rsquo;agir d&rsquo;un levier fiscal (bien fait) ou d&rsquo;un risque (s&rsquo;il est mal pos\u00e9). Chez Asesor\u00eda Orihuela Costa, nous pouvons l&rsquo;examiner avec vous et le laisser correctement ajust\u00e9, document\u00e9 et optimis\u00e9 pour votre revenu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3dc8539 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3dc8539\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5bea5f5\" data-id=\"5bea5f5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff8674f elementor-widget elementor-widget-html\" data-id=\"ff8674f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Qu\u2019est-ce que le statut TRADE en Espagne ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"En Espagne, TRADE est un acronyme juridique (Trabajador Aut\u00f3nomo Econ\u00f3micamente Dependiente) qui d\u00e9signe un travailleur ind\u00e9pendant \u00e9conomiquement d\u00e9pendant. Il s\u2019agit d\u2019un statut espagnol et il ne faut pas le confondre avec le mot anglais \u201ctrade\u201d.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Quand s\u2019applique la r\u00e8gle des 75% de d\u00e9pendance \u00e9conomique ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"De mani\u00e8re g\u00e9n\u00e9rale, elle s\u2019applique lorsque les revenus provenant d\u2019un client principal repr\u00e9sentent au moins 75% des revenus du travailleur ind\u00e9pendant, conform\u00e9ment au cadre l\u00e9gal du TRADE en Espagne.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Faut-il un contrat \u00e9crit et un enregistrement pour \u00eatre TRADE ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Oui. Le contrat TRADE doit \u00eatre \u00e9tabli par \u00e9crit et enregistr\u00e9. En r\u00e8gle g\u00e9n\u00e9rale, le TRADE l\u2019enregistre dans les 10 jours ouvrables suivant la signature et informe le client dans les 5 jours ouvrables suivants. Sans communication de l\u2019enregistrement dans les 15 jours ouvrables, le client doit enregistrer le contrat dans les 10 jours ouvrables suivants.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Quelle est la r\u00e9duction IRPF de base pour un TRADE (ou un client unique non li\u00e9) si les conditions sont remplies ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"En r\u00e8gle g\u00e9n\u00e9rale, la r\u00e9duction est de 2.000 \u20ac par an, appliqu\u00e9e au revenu net de l\u2019activit\u00e9, \u00e0 condition de respecter les crit\u00e8res de l\u2019Agence fiscale espagnole (AEAT).\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"La r\u00e9duction peut-elle augmenter en cas de revenus nets faibles ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Oui. Si le revenu net des activit\u00e9s \u00e9conomiques est inf\u00e9rieur \u00e0 19.747,50 \u20ac et si les autres revenus non exon\u00e9r\u00e9s (hors activit\u00e9s \u00e9conomiques) ne d\u00e9passent pas 6.500 \u20ac, une r\u00e9duction additionnelle s\u2019applique : (1) 6.498 \u20ac si le revenu net est jusqu\u2019\u00e0 14.047,50 \u20ac ; ou (2) 6.498 \u20ac moins 1,14 \u00d7 (revenu net \u2212 14.047,50 \u20ac) si le revenu net est compris entre 14.047,50 \u20ac et 19.747,50 \u20ac.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Existe-t-il une r\u00e9duction additionnelle en cas de handicap ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Oui. En cas de handicap reconnu et de revenus nets issus de l\u2019exercice effectif de l\u2019activit\u00e9, une r\u00e9duction additionnelle de 3.500 \u20ac par an peut s\u2019appliquer. Elle peut atteindre 7.750 \u20ac si une aide d\u2019une tierce personne, une mobilit\u00e9 r\u00e9duite, ou un taux de handicap d\u2019au moins 65% est accr\u00e9dit\u00e9.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Quelles sont les principales conditions de l\u2019AEAT pour appliquer la r\u00e9duction ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Conditions cl\u00e9s : (1) revenu net calcul\u00e9 en estimation directe ; (2) prestations \u00e0 un client unique non li\u00e9, ou statut TRADE avec client non li\u00e9 ; (3) d\u00e9penses d\u00e9ductibles totales \u2264 30% des revenus bruts d\u00e9clar\u00e9s ; (4) obligations formelles respect\u00e9es ; (5) absence de revenus salari\u00e9s (avec exceptions limit\u00e9es pour certaines prestations jusqu\u2019\u00e0 4.000 \u20ac) ; (6) au moins 70% des revenus soumis \u00e0 retenue\/versement \u00e0 compte ; (7) pas d\u2019activit\u00e9 via des entit\u00e9s en attribution de revenus.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"En estimation directe simplifi\u00e9e, puis-je cumuler la r\u00e9duction TRADE et la d\u00e9duction de 5% pour frais \u201cdifficiles \u00e0 justifier\u201d ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Non. La r\u00e9duction TRADE (ou client unique non li\u00e9) n\u2019est pas compatible avec la d\u00e9duction de 5% pour provisions et frais de difficile justification (plafonn\u00e9e \u00e0 2.000 \u20ac) en estimation directe simplifi\u00e9e. Il faut choisir l\u2019option la plus favorable.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Cette r\u00e9duction peut-elle rendre le r\u00e9sultat n\u00e9gatif ?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Non. Selon les indications de l\u2019AEAT, le solde r\u00e9sultant apr\u00e8s application de cette r\u00e9duction ne peut pas \u00eatre n\u00e9gatif.\"\n      }\n    }\n  ]\n}\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vous \u00eates ind\u00e9pendant en Espagne et l\u2019essentiel de vos revenus provient d\u2019une seule entreprise ? Il peut \u00eatre utile de v\u00e9rifier si vous pouvez \u00eatre consid\u00e9r\u00e9 comme TRADE (travailleur ind\u00e9pendant \u00e9conomiquement d\u00e9pendant), car cela peut ouvrir droit \u00e0 une r\u00e9duction sp\u00e9cifique en IRPF. L\u2019id\u00e9e n\u2019est pas de \u201cfaire de la magie fiscale\u201d, mais d\u2019appliquer correctement [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":47712,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-47977","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/TRADE-reduccion-IRPF-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/TRADE-reduccion-IRPF-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/TRADE-reduccion-IRPF-300x200.webp",300,200,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/TRADE-reduccion-IRPF.webp",1536,1024,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TRADE : r\u00e9duction IRPF et \u00e9conomies d\u2019imp\u00f4t en Espagne - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"Si 75% de vos revenus viennent d\u2019un seul client, vous pouvez \u00eatre TRADE. 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