“The paradox of effort”: a self-employed person pays 558 euros more in income tax than an employee on low income
It’s the “paradox of effort.” This is how Marta Alcega, a member of the Associació Professional de Tècnics Tributaris de Catalunya i Balears (APttCB), summarizes it. In the income tax return, a self-employed person with an annual income of 10,000 euros faces a tax bill of 558 euros in the personal income tax settlement, while an employee with the same income pays nothing.