Skip to main content
Practical manual for Income Tax 2024. Part 1

Corrective index for starting new activities

Regulations: Instruction 2.3 b.4) Order HFP /1359/2023, of December 19 ( BOE of December 21).

  1. Taxpayers who have started new activities s, may apply in the 2024 fiscal year a correction index of 0.80 if it is the first year of carrying out the activity, or 0.90 if it is the second.

    For these purposes, the following circumstances must occur in the exercise of the activity:

    • That these are new activities that began on or after January 1, 2023.

    • 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 .