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Practical Income Manual 2022.

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

Regulations: Article 14 quinquies Consolidated text of the legal provisions of the Principality of Asturias regarding 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. Who has their 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 council at risk of depopulation that gives the right to the application of the tax benefit. The aforementioned criteria will be applied to habitual residence in a council in the year in which the deduction is applicable regardless of whether said residence is not maintained subsequently.

      Note: Councils at risk of depopulation will be considered those with a population of up to 20,000 inhabitants, provided that the population has decreased by at least 10 percent since 2000.

      You can access the councils at risk of depopulation in 2022 provided by the Autonomous Community of the Principality of Asturias through the following link: " Councils at risk of depopulation ".

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

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

    3. Maintain the discharge status for a minimum period of one year, except for death within said 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 will be the result of multiplying the deduction of 1,000 euros by the number of taxpayers with the right to deduction.

Other conditions for the application of the deduction

  • Self-employed collaborators or partners of commercial capital companies will not be considered self-employed or self-employed, regardless of their registration status in the special Social Security regime or in the corresponding social security mutual society.

    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, on the Statute of self-employed work, with only the self-employed collaborators and partners of commercial capital companies being exempt. .

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

    For these purposes, the date of cessation of activity will be understood to be the date of withdrawal from the special Social Security regime or, where applicable, from the corresponding mutual insurance company .

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