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Form 100. Personal Income Tax Declaration 2022

10.3.16. For taxpayers who establish themselves as self-employed, or self-employed in councils 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

  • Taxpayers must have their habitual residence in councils at risk of depopulation .

  • 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.

  • 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.

  • 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.

  • The tax base cannot exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation.

Completion

If you are entitled to the deduction, you will check the box enabled for that purpose.