Simplified Regime — Regime Simplificado

The simplified regime (regime simplificado) is the default Cat. B taxation method for self-employed individuals with annual gross income below €200,000. Instead of tracking actual expenses, it applies fixed coefficients to gross income to determine the taxable base. The most common coefficient is 0.75 for professional and consulting services listed in Art. 151 CIRS — meaning 75% of gross is taxable, with an implicit 25% assumed as costs. Other coefficients apply: 0.35 for services not on the Art. 151 list, 0.15 for goods sales, 0.55 for local accommodation (apartments). The result (gross × coefficient) is then subject to the standard progressive IRS brackets, or the IFICI/IRS Jovem flat rates if applicable.