Skip to main content
Form 100. 2019 Personal Income Tax return

7,4,2,5. Reduction for self-employed workers economically dependent or with a single unrelated customer

Reduction for economically dependent self-employed workers or with a single unrelated customer (Article 32,2,1 and 2 of the Act)


In general, the amount of the reduction will be 2,000 euros.

In addition, the net yield of these economic activities will be reduced by the following amounts:

  1. When the net returns on economic activities are less than 14,450 euros, provided that they do not have income, excluding those exempt, other than those of economic activities of more than 6,500 euros:

    • Taxpayers with net income from economic activities of 11,250 euros or less: 3,700 euros a year.

    • Taxpayers with net income from economic activities between 11,250 and 14,450 euros: 3,700 Euros less the result of multiplying the difference between the return on economic activities and 1.15625 euros a year by 11,250.

  2. In the case of people with disabilities who obtain net returns from the effective exercise of these economic activities, 3,500 euros a year. This reduction will be 7,750 euros per year for people with disabilities who effectively carry out these economic activities and prove that they need help from third parties or reduced mobility, or a degree of disability of 65% or more.

    As a result of the application of this reduction, the resulting balance cannot be negative.


  1. The net yield must be determined according to the direct estimate method. However, if determined in accordance with the simplified method of direct estimation, the reduction will be incompatible with the application of 5 for 100 deductible (with a maximum amount of 2,000 euros) for all provisions and expenses of difficult justification, in this case the program will apply the most favourable amount.

  2. All deliveries of goods or services must be made to a single person, natural or legal person, not related in the terms of Article 18 of the revised text of the Corporation Tax Act, or that the taxpayer is considered an economically dependent self-employed worker in accordance with provided for in Act 20/2007, of 11 July, on the Statute of self-employed workers, and the customer of whom it is financially dependent is not a related entity.

  3. The set of deductible expenses corresponding to all its economic activities cannot exceed 30% of its declared full income.
  4. All formal and information, control and verification obligations that are determined by regulations must be fulfilled during the tax period.

  5. That no earned income is received in the tax period. However, this requirement shall not be understood to be breached when unemployment benefits or any of the benefits provided for in Article 17,2 (a) are received during the tax period, provided that the amount is not greater than 4,000 euros.

  6. That at least 70% of the income of the tax period is subject to withholding or payment on account.

  7. That it does not carry out any economic activity through entities in the allocation of income.


The reduction for self-employed workers economically dependent or with a single unrelated customer and reduction for taxpayers with incomes not less than 12,000 euros are incompatible with each other.

Joint income tax return

When the taxpayer chooses joint taxation, they will have the right to the reduction when they individually meet the requirements. In this case, the amount of the reduction to be calculated in the joint tax return will be unique and will be calculated taking into account the income of the family unit, without its amount being higher than the net yield of the economic activities of the members of the family unit who individually meet the aforementioned requirements.