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Practical Guide to Income Tax 2025. Part 1.

Corrective index for starting new activities

Regulations: Instruction 2.3 b.4) Order HAC/1347/2024, of November 28 (BOE November 30th).

  1. The taxpayers who have started new activitiesYes, they will be able to apply in the 2025 fiscal year.a correction factor of 0.80 If it is the first year of carrying out the activity, or 0.90 if it's the second one.

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

    • That they are new activities whose exercise has begun on or after January 1, 2024.

    • 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 .