Earnings from economic activities

In direct estimation the health insurance premiums paid by the taxpayer in the part corresponding to their own coverage are considered a deductible expense for determining net income with a limit of €1,500. and that of his spouse and children under 25 years of age who live with him, in the case of people with disabilities.

Likewise, to determine the net return reduced by the direct estimation method, the self-employed workers economically dependent or with a single unrelated client , who comply Certain requirements may apply the established reduction (€2,000 and the additional one for net income less than €14,450). Furthermore, if they are people with disabilities, they can carry out an additional reduction to the previous ones of €3,500 per year, in general, or €7,750 if they prove they need help from third parties, reduced mobility or a degree of disability equal to or greater than 65%.

Order HFP/1335/2021, of December 1, which develops the objective estimation method for 2022, contemplates the following reductions for the application of the modules:

• Non-salaried personnel module: Non-salaried personnel with a degree of disability equal to or greater than 33% will be counted at 75% (existing situation at the time of tax accrual).

• Salaried personnel module: Salaried personnel who are a person with a degree of disability equal to or greater than 33% will be counted as 40%. If the degree of disability is obtained during the tax period, the calculation of the percentage will be carried out with respect to the part of the period in which these circumstances occur.

• Corrective index for start of new activity: When taxpayers have a degree of disability equal to or greater than 33%, the applicable corrective indices will be 0.60 if it is the first year of carrying out the activity, or 0.70 if it is the second.