For taxpayers setting up as self-employed in rural areas at risk of depopulation
Regulations: Article 14 quinquies 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.
Amount and requirements for applying the deduction
1,000 euros per taxpayer, provided that the following requirements are met:
Who has his habitual residence in rural areas at risk of depopulation.
Note: The habitual residence will be determined based on the criteria defined in article 9 of the Personal Income Tax Law in relation to the rural area that gives the right to the application of the tax benefit. The aforementioned criteria will be applied to habitual residence in a rural area in the year in which the deduction is applicable regardless of whether said residence is not maintained subsequently.
Note: for the application of this deduction will be considered rural areas at risk of depopulation, those determined in Resolution of November 24, 2020, of the Ministry of Finance, 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 in matter of taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22 ( BOPA 15-12- 2020).
Begin in 2021 the exercise of an activity in the Principality of Asturias as a self-employed or self-employed worker.
For these purposes, the start of activity will be understood as the date of registration in the special Social Security regime or in the corresponding social security mutual insurance company.
That they maintain their registered status for a minimum period of one year, except for death within said period.
That the sum of the general and savings tax bases , boxes  and  of the declaration, does not exceed the following amounts:
Other conditions for the application of the deduction
Self-employed collaborators or partners of commercial capital companies will not be considered self-employed or self-employed, regardless of their registration status in the special Social Security regime or in the corresponding social security mutual society.
The concept of self-employed for the purposes of the deduction coincides with that provided for in article 1 of Law 20/2007, of July 11, on the Statute of self-employed work, with only the self-employed collaborators and partners of commercial capital companies being exempt. .
Those who, in the six months immediately prior to the start date of the activity that serves as the basis for the deduction, had ceased in the same activity will not be able to benefit from this deduction.
For these purposes, the date of cessation of activity will be understood to be the date of withdrawal from the special Social Security regime or, where applicable, from the corresponding mutual insurance company .
Remember : This deduction is personal so that, if the requirements are met by more than one member of the unit, in the cases of joint declaration the amount of the deduction will be multiplied by the number of members of the unit entitled to the application of the deduction.