In fact, it is a commercial resource that is as old as it is effective. Today, these commissions still have more or less the same format as always, but ICT-based systems have also emerged that have adapted it to a more scalable and globalized commercial action in the world of the Internet.
Online bidding advertising and affiliation are examples of this.
If you start working with one or more companies earning income in this way, you should know that, from a certain level of income, you are obliged to comply with the same obligations as any other self-employed professional.
Register using form 036/037
As you are going to start developing a professional insurance email list activity, you must make a census declaration to register under the corresponding heading. This is done using form 036. Form 037 is the shortened version of 036, and you can use it if you are not going to need to register for intra-community activities (sale and acquisition in other EU countries) or you are going to be included in one of the special VAT regimes.
If you have any questions or need clarification on how to fill it out, you can consult the instructions given by the AEAT or its Guide for completing the forms.
Invoice commissions for commission-based work
You must invoice the income you will receive from the commissions obtained from your activity.
If the fees from a payer are recurring or multiple, you can accumulate them and make a monthly or quarterly invoice.
If they are occasional and from different payers, you will have to make an invoice for each specific commission.
It is very important that your invoices comply with all formal requirements.
IRPF withholdings
In the invoices you issue when working on commission, you must indicate the corresponding IRPF withholding. This concept varies depending on your situation:
As a newly registered self-employed person, you will only have to subtract 9% of IRPF withholding from your invoices during the first year.
As long as your annual income is less than €15,000, the withholding will be 15%.
If you are not in any of the above cases, your withholding will be 21% until the end of 2014, and for invoices you issue from January 2015, it will be 19%, becoming 18% in 2016.
Later, in the Income Tax Return , you will have to record these withholdings, as a form of advance payment of the tax. Make sure that the company that pays you, and therefore acts as the withholding agent for said IRPF, makes the corresponding payment to the Treasury and sends you the Certificate of withholdings.
