There is a big difference between an employee and a self-employed person. Especially in the income tax return. The declaration campaign began on April 8 and the Professional Association of Tax Technicians of Catalonia and the Balearic Islands (APTTCB) has warned that an employee with an annual income of 10,000 euros pays practically no Personal Income Tax (IRPF) thanks to reductions for employment income. On the other hand, a self-employed person with the same income level cannot apply these reductions and "ends up paying tax on a significant part of their base," and may end up paying 500 euros, they warn.