Skip to main content
Practical Income Manual 2022.

5. Other business insights

Regulations: See common standard 3 of Annex III Order HFP /1335/2021, of December 1 ( BOE of December 2).

The net performance of modules must be increased by the amount corresponding to other business perceptions such as current and capital subsidies.

The criteria for temporal allocation of current and capital subsidies are discussed in Chapter 7 of this manual.

Note: Please note that the direct aid to the road transport sector provided for in articles 25 of Royal Decree-Law 6/2022, of March 29 ( is taxed as current subsidies. BOE ##2##of March 30) and 4 of Royal Decree-Law 14/2022, of August 1 ( BOE of August 2).

Unlike the previous ones, the benefits received from Social Security for temporary disability, risk during pregnancy or provisional disability, where applicable, are taxed as income from work.

Covid 19 : Extraordinary economic benefits for cessation or reduction of the self-employed person's economic activity that have been received as a result of the Covid-19 epidemic are benefits from the unemployment protection system, the nature of which is analogous to the economic benefit for total, temporary or temporary cessation. definitive, of the activity regulated by articles 327 and following of the consolidated text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE October 31). Therefore, they are classified as income from work, in accordance with article 17.1 b) of Law Personal Income Tax .

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 concepts of Personal Income Tax 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 are granted, unless the criterion of collections and payments has been chosen for the temporary allocation of the income from the activity.