Full computable income
The following are considered to be full computable income derived from the exercise of economic, business or professional activities:
Covid-19: The extraordinary economic benefits for cessation or reduction of the self-employed's economic activity linked to Covid-19, which are listed below, are benefits from the unemployment protection system whose nature is analogous to the economic benefit for total, temporary or definitive cessation, of the activity regulated by articles 327 et seq. of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31 October), which is why they have been classified, in accordance with the provisions of article 17.1 b) of the Personal Income Tax Law, as income from work.
These are the following benefits:
- Extraordinary cessation of activity benefit for self-employed workers affected by a temporary suspension of all activity as a result of a resolution by the competent authority as a measure to contain the spread of the Covid-19 virus.
- Extraordinary cessation of activity benefit for those self-employed workers who cannot qualify for the ordinary cessation of activity benefit provided for in article 7 of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of social measures in defense of employment ( BOE of January 27) or to the provision of cessation of activity regulated in articles 327 and following of the consolidated text of the General Law of Social Security, approved by the Royal Legislative Decree 8/2015, of October 30.
- Extraordinary cessation of activity benefit for seasonal workers.
- Provision for cessation of activity compatible with self-employment regulated in article 7 of Royal Decree-Law 2/2021, of January 26, on the reinforcement and consolidation of social measures in defense of employment (BOE of January 27).
These extraordinary benefits linked to Covid-19 expired on March 1, 2022. However, articles 1 and 2 of Royal Decree-Law 2/2022, of February 22 (BOE of February 23) establish, upon completion, the following aid measures for this group:
Exemptions in contributions in favor of self-employed workers who have received some type of benefit for cessation of activity under the provisions of Royal Decree-Law 18/2021, of September 28, in terms similar to those provided in the article 8 of said rule, although its scope is specified in the months of March, April, May and June 2022, and the exemption percentages are set between 90 and 25 percent, depending on the month of its application (article 1 of Royal Decree-Law 2/2022).
The exemption from the obligation to contribute for these amounts determines its lack of impact on personal income tax, since it does not correspond to any of the assumptions of obtaining income established in article 6 of the Personal Income Tax Law, nor is it therefore of the nature of full return nor correspondingly that of deductible expense for determining returns.
As of March 1, 2022, the extraordinary benefit for cessation of activity is maintained for self-employed workers affected by the suspension of activity, which will have a maximum duration of four months, ending the right to it on the last day of the month. on which the lifting of the measures is agreed or on June 30, 2022, if the latter date is earlier (article 2 of Royal Decree-Law 2/2022).
Unlike the previous ones, the aid or subsidies granted by the Autonomous Communities with the aim of promoting the maintenance of the economic activity of the self-employed in the face of the effects of the measures adopted to confront the Covid-19 epidemic, as long as they do not They fit into other personal income tax concepts and their purpose is to compensate for the decrease in income obtained in economic activity. They are classified as income from economic activities (current subsidies) and must be allocated to the year in which they are granted.
- 1. Operating income
- 2. Financial income derived from the postponement or fractionation of operations carried out in the development of the activity
- 3. Income from current grants and capital grants
- 4. Self-consumption of goods and services
- 5. Accrued VAT
- 6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization
- 7. Variation in stocks (only if there is an increase in stocks at the end of the year)
- 8. Other income