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Form 100. Personal Income Tax Return 2022

10.12.9. To promote self-employment of young people under thirty-five years of age

Amount

Taxpayers under 35 years of age who register for the first time in the Census of Business Owners, Professionals and Withholders may apply a deduction of 1,000 euros in the tax period in which they register in the Census.

Requirements and conditions

  • The economic activity must be developed mainly in the territory of the Community of Madrid.

  • The taxpayer must remain in the aforementioned Census for at least one year from registration.

  • In joint taxation, the amount of the deduction will not be multiplied by the number of members of the family unit who meet the requirements for its application.

  • The deduction will apply exclusively to those taxpayers who register, as a natural person or as a participant in an entity under the income attribution regime for the first time, in the Census of Businesspeople, Professionals and Tax Withholders.

Completion

If you meet the requirements to apply the deduction, check the box provided for that purpose.