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Form 100. Personal Income Tax Return 2023

10.3.14. 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 municipalities at risk of depopulation .

  • Taxpayers must start an activity in the Principality of Asturias as a self-employed worker.

    Neither self-employed collaborators nor partners in capital companies will be considered as such.

  • 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 fund. Registration must be maintained for a minimum period of one year, except in the event of death.

  • Taxpayers who have ceased the same activity in the six months immediately prior to the start date of the activity will not be able to apply the deduction. The termination date will be the date of discharge from Social Security or the corresponding mutual fund.

  • The taxable base cannot exceed 35,000 euros for individual taxation or 45,000 euros for joint taxation.

Completion

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