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Practical manual for Income Tax 2022.

Correction index for small companies

Regulations: Instruction 2.3 b.1) Order HFP /1335/2021, of December 1 ( BOE of December 2).

This correction index is applicable to companies that meet the following requirements :

  1. That the owner of the activity is a natural person.

  2. That the activity is carried out in a single location.

  3. That there is no more than one vehicle used for the activity and that it does not exceed 1,000 kg of load capacity.

  4. That at no time in 2022 has there been more than two salaried employees in the activity.

If these requirements are met, the amount of the correction index will be the one indicated below, depending on the number of salaried persons and, where applicable, the population of the municipality in which the activity is carried out:

  • If the activity is carried out without salaried personnel:

    Population of the municipality in which the activity is carried outApplicable index
    Up to 2,000 inhabitants 0.70
    From 2,001 to 5,000 inhabitants 0.75
    More than 5,000 inhabitants 0.80

    When, due to the activity being carried out in several municipalities, there is the possibility of applying more than one of the previously mentioned indexes, a single index will be applied, which will be the one corresponding to the municipality with the largest population.

  • If the activity is carried out with salaried personnel, up to a maximum of two workers, the index 0.90 will be applied regardless of the population of the municipality in which the activity is carried out.