Salary and Freelance Income: A Sensitive Tax Profile
Those who combine employment (Category A) with freelance work (Category B) have one of the most sensitive tax profiles in the IRS system. A single wrong field can mean paying more than you should - or receiving a smaller refund than you are entitled to.
What Is Each Category?
Category A - Employment Income
Salary, holiday and Christmas allowances and other compensation paid by the employer. Withholdings are made monthly by the employer and the Tax Authority already has access to this data - but you should always verify the pre-filled information.Category B - Self-Employment Income
Green receipts, isolated acts, commercial or industrial activity. May or may not have withholding tax. The taxable income depends on the coefficient applied - it does not match the invoiced amount.Declaration Flow - Step by Step
Simplified Regime Coefficients
| Income Type | Coefficient | Taxable on €10,000 |
|---|---|---|
| Services art. 151 CIRS | 75% | €7,500 |
| Other services | 35% | €3,500 |
| Product sales | 15% | €1,500 |
IRS Jovem - What Changes with Cat. A + B?
The progressive exemption can cover both salary and freelance income:
Common Mistakes to Avoid
Interactive Guide
We created a complete interactive guide with simulator, dynamic checklist, detailed FAQ and coefficient tables.
This article is for informational purposes only. For personalised advice, contact Grupo Your.
IRS filing deadline: 1 April to 30 June 2026.
