For taxpayers who establish themselves as self-employed in municipalities at risk of depopulation or in demographic crisis

Regulations: Art. 14 quinquies Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

• 1,000 euros per taxpayer.

• 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.

Requirements for applying the deduction

1. That the taxpayer has his habitual residence in councilsat risk of depopulation or in demographic crisis.

   Note: The habitual residence will be determined based on the criteria defined in article 9 of the Law of PIT in relation to the council at risk of depopulation that entitles the municipality to the application of 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: Councils at risk of depopulation or in demographic crisis will be those classified as such according to the provisions of Decree 83/2025, of June 23, which establishes the demographic zoning and regulates the Synthetic Indicator of Demographic State of the Principality of Asturias.

   You can consult the list of such councils in the link indicated at the end of this deduction.

2. That begin the exercise of an activity in the tax period in the Principality of Asturias as self-employed or freelance worker.

   For these purposes, i 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 maintain the status of high for a minimum period of one year, unless death occurs within that period

4. 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 .

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 applicable, 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.