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Practical manual for Income Tax 2021.

For taxpayers setting up as self-employed in rural areas at risk of depopulation

Regulations: Article 14 quinquies of the Revised Text of the legal provisions of the Principality of Asturias on 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:

    1. Who has their 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 entitles the application of the tax benefit. The above criteria will apply to habitual residence in a rural area in the year in which the deduction is applicable, regardless of whether said residence is subsequently not maintained.

      Note: for the application of this deduction the areas at risk of depopulation will be considered rural areas as determined in the 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 sexies of the consolidated text of the legal provisions of the Principality of Asturias regarding taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22 ( BOPA 15-12- 2020).

    2. That in 2021 the exercise of an activity in the Principality of Asturias as a self-employed or freelance worker begins.

      For these purposes, the start of activity shall be understood as the date of registration in the special Social Security regime or in the corresponding social security mutual fund.

    3. Maintain the status of discharge for a minimum period of one year, except in the event of death within said period.

  • That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • - 25,009 euros in individual taxation .

    • - 35,240 euros in joint taxation .

Other conditions for the application of the deduction

  • Self-employed collaborators and partners in capital companies will not be considered self-employed workers, regardless of their status as registered with the special Social Security regime or the corresponding social security mutual fund.

    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, of the Statute of Self-Employment, with the only exceptions being self-employed collaborators and partners of capital companies.

  • Those who have ceased the same activity in the six months immediately prior to the start date of the activity that serves as the basis for the deduction will not be able to benefit from this deduction.

    For these purposes, the date of cessation of activity shall be understood as the date of discharge from the special Social Security regime or, where appropriate, from the corresponding mutual fund .

Remember : This deduction is personal, so that if the requirements are met by more than one member of the unit, in the case of a joint declaration the amount of the deduction will be multiplied by the number of members of the unit entitled to apply the deduction.