Reduction amount

Fixed amount: 2,000 euros

When the above requirements are met, taxpayers may reduce the net income from economic activities by 2,000 euros.

Additional reduction for taxpayers with net income below 19,747.5 euros

With effect from 1 January 2023 and indefinite validity, when the net income from economic activities is less than 19,747.5 euros, and the taxpayer has no income, excluding exempt , other than income from economic activities exceeding 6,500 the following additional reductions are established:

**Amount of additional reduction for economically dependent self-employed workers or those with a single unrelated client**
Net performance	Reduction amount
^(*) RN=net performance of economic activities.
14,047.5 euros or less	6.498 euros
Between 14,047.5 and 19,747.5 euros	6,498 - [1.14 x (RN - 14,047.5)] ^(*)

In the case of joint taxation of family units in which several of its members obtain income from economic activities, the amount of the reduction will be determined based on the joint amount of the net income from the economic activity of all the members of the family unit and, where applicable, of income other than income from economic activity, without it being necessary to multiply the amount of the resulting reduction based on the number of members of the family unit who receive income from economic activities.

Note: The concept of "income excluding exempt income, other than income from economic activities" referred to in article 32.2.3, includes the algebraic sum of net income (from work and movable and immovable capital), imputed income and capital gains and losses computed in the year, without applying the integration and compensation rules. However, the income must be computed at its net amount, that is, once the expenses have been deducted, but without applying the corresponding reductions, except in the case of income from work, in which the reduction provided for in article 18 of the Tax Law may be taken into account when applied prior to the deduction of expenses.

Additional reduction for people with disabilities

Additionally, people with disabilities who obtain net income derived from the effective exercise of an economic activity may apply the corresponding amount of the following:

3,500 euros per year, as a general rule.
7,750 euros per year, for people with disabilities who prove they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65%.