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Practical manual for Income Tax 2022.

For taxpayers who establish themselves as self-employed, or self-employed in councils at risk of depopulation

Regulations: Article 14 quinquies Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Amount and requirements for applying the deduction

  • 1,000 euros per taxpayer, provided that the following requirements are met:

    1. That he/she has his/her habitual residence in councils at risk of depopulation.

      Note: The habitual residence will be determined based on the criteria defined in article 9 of the Personal Income Tax Law in relation to the municipality at risk of depopulation that gives the right to apply the tax benefit. The aforementioned criteria will apply to habitual residence in a municipality in the year in which the deduction is applicable, regardless of whether said residence is subsequently not maintained.

      Note: Those municipalities with a population of up to 20,000 inhabitants will be considered to be at risk of depopulation, provided that the population has been reduced by at least 10% since 2000.

      The municipalities at risk of depopulation in 2022 provided by the Autonomous Community of the Principality of Asturias can be accessed through the following link: " Councils at risk of depopulation ".

    2. That in 2022 the exercise of an activity in the Principality of Asturias as a self-employed or freelance worker begins.

      For these purposes, the start of activity shall be understood as the date of registration in the special Social Security regime or in the corresponding social security mutual fund.

    3. That the status is maintained for a minimum period of one year, unless death occurs within that period

  • That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • - 35,000 euros in individual taxation .

    • - 45,000 euros in joint taxation .

  • In the case of joint taxation, if more than one taxpayer in the family unit meets the requirements for applying the deduction, the amount of the deduction will be the result of multiplying the deduction of 1,000 euros by the number of taxpayers entitled to the deduction.

Other conditions for the application of the deduction

  • Self-employed collaborators and partners in capital companies will not be considered self-employed workers, regardless of their status as registered with the special Social Security regime or the corresponding social security mutual fund.

    The concept of self-employed for the purposes of the deduction coincides with that provided for in article 1 of Law 20/2007, of July 11, of the Statute of Self-Employment, with the only exceptions being self-employed collaborators and partners of capital companies.

  • Those who have ceased the same activity in the six months immediately prior to the start date of the activity that serves as the basis for the deduction will not be able to benefit from this deduction.

    For these purposes, the date of cessation of activity shall be understood as the date of discharge from the special Social Security regime or, where appropriate, from the corresponding mutual fund .

Remember : This deduction is personal, so that if the requirements are met by more than one member of the unit, in the case of a joint declaration the amount of the deduction will be multiplied by the number of members of the unit entitled to apply the deduction.