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Practical manual for Income Tax 2022.

Corrective index for starting new activities

Regulations: Instruction 2.3 b.4) Order HFP /1335/2021, of December 1 ( BOE of December 2).

  1. who have started new activities may apply a correction rate in fiscal year if it is the first year of carrying out the activity, or 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 started as of January 1, 2021.

    • Let them not be seasonal activities.

    • That they have not been previously exercised under another ownership or qualification.

    • That they are carried out in premises or establishments dedicated exclusively to said activity, completely separated from the rest of the business or professional activities that, where appropriate, the taxpayer may carry out.

  2. When the taxpayer is a disabled person , with a degree of disability equal to or greater than 33 percent, the applicable correction indices will be 0.60 if it is the first year of carrying out the activity or 0.70 if it is the second .