10.3.16. For taxpayers setting up as self-employed in rural areas at risk of depopulation
Amount
1,000 euros
If more than one member of the family unit meets the requirements, the amount, in joint taxation, will be multiplied by the number of members of the family unit entitled to the deduction.
Requirements
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Taxpayers must have their habitual residence, in the terms established in the Personal Income Tax Law, in rural areas at risk of depopulation determined by resolution of the Ministry of Finance. For 2020 these rural areas are those included in:
Resolution of November 24, 2020, of the Ministry of Finance, which determines the rural areas at risk of depopulation for the purposes of the deductions provided for in articles 14 quater, 14 quinquies and 14 exies of the consolidated text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22. (BOPA no. 240 of 15-XII-2020) -
Taxpayers must start an activity in the Principality of Asturias as a self-employed or self-employed worker.
Neither self-employed collaborators nor partners of capital commercial companies will have such consideration.
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The deduction will be applied in the tax period in which the activity begins, meaning the date of registration with Social Security or the corresponding social security mutual insurance company. The discharge must be maintained for a minimum period of one year, except for death.
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The deduction may not be applied to taxpayers who in the six months immediately prior to the start date of the activity had ceased in the same activity. The termination date will be the date of withdrawal from Social Security or the corresponding mutual insurance company.
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The sum of the general tax base and savings cannot exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation.
Completion
If you are entitled to the deduction, you will check the box enabled for that purpose.