Full computable income

The following are considered computable gross income derived from the exercise of economic, business or professional activities:

Covid-19: The extraordinary economic benefits for cessation or reduction of the economic activity of the self-employed linked to Covid-19, listed below, are benefits of 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 and following of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31), 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 be entitled to 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 cessation of activity benefit regulated in articles 327 and following of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30.
Extraordinary cessation of activity benefit for seasonal workers.
Benefit 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 from contributions in favour of self-employed workers who have received some form of benefit for cessation of activity under the provisions of Royal Decree-Law 18/2021, of 28 September, in terms similar to those set out in article 8 of said law, although its scope is specified for 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 pay contributions for these amounts determines their 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, and therefore does not have the nature of full income or, correlatively, that of deductible expense for determining income.
The extraordinary benefit for cessation of activity for self-employed workers affected by the suspension of activity will be maintained as of March 1, 2022, which will have a maximum duration of four months, with the right to it ending on the last day of the month in which the lifting of the measures is agreed or on June 30, 2022, if this 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 deal with the Covid-19 epidemic, as they do not fit into other concepts of personal income tax and their purpose is to compensate for the decrease in income obtained in economic activity, are classified as income from economic activities (current subsidies) and must be attributed to the year in which they are granted.