Product Description: AGAPES Annual and Monthly Work Paper

This Excel worksheet is specifically designed for legal entities in the Agricultural, Livestock, Fishing or Forestry (AGAPES) sector, providing a complete tool for calculating ISR and VAT both monthly and annually. It includes special considerations on tax exemption according to the number of partners, and is structured in several key tabs:

Tabs Included:

1. Provisional payment example for the month of January:
   • Calculate the provisional payment of ISR and VAT for the month of January, considering the applicable exemptions.
2. Provisional payment PM 2024:
   • Contains the calculation of provisional ISR and VAT payments for legal entities during all months of the year 2024.
3. Annual AGAPE calculation for the year 2024:
   • This tab is dedicated to the calculation of the annual ISR and VAT for the year 2024, adapted to the particularities of the AGAPES.
4. Calculation according to rule 3.8.1 of the RMF:
   • Includes the calculation in accordance with rule 3.8.1 of the Miscellaneous Tax Resolution (RMF), which refers to the specific provisions applicable to AGAPES.
5. Calculation according to rule 3.8.2 of the RMF:
   • It offers the calculation under rule 3.8.2 of the RMF, which details other special considerations for this type of legal entity.

This product is an indispensable tool for the tax management of legal entities in the AGAPES sector, ensuring regulatory compliance and optimizing the calculation of taxes, taking into account all current rules and exemptions.