Corrective index for starting new activities
Regulations: Instruction 2.3 b.4) of Order HAC/ 1155/2020, of November 25 ( BOE of December 4).
a. Taxpayers who have started new activities may apply in fiscal year 2021 a corrective index of 0.80 if it is the first year of carrying out the activity, or 0.90 if it is the second.
For these purposes, the following circumstances must occur in the exercise of the activity:
That these are new activities whose exercise has begun as of January 1, 2020.
Let these not be seasonal activities.
That have not been previously exercised under another ownership or qualification.
That they are carried out in premises or establishments dedicated exclusively to said activity, with total separation from the rest of the business or professional activities that, where appropriate, the taxpayer could carry out.
b. When the taxpayer is a person with a disability , with a degree of disability equal to or greater than 33 percent, the applicable corrective indices will be 0.60 if it is the first year of exercise of the activity or 0.70 if it is the second .