Earnings from economic activities

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

Likewise, to determine the net income reduced by the direct estimation method, self-employed workers ## who are economically dependent or have a single unrelated client , who meet certain requirements, can apply the established reduction (€2,000 and the additional reduction for net income less than €14,450). In addition, if they are disabled, they can carry out an additional reduction to the above of €3,500 per year, in general, or €7,750 if they prove that they need help from third parties, have 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 staff module: Non-salaried staff with a disability level equal to or greater than 33% will be counted at 75% (situation existing at the time of accrual of the tax).

• Salaried staff module: Salaried staff who are persons with a degree of disability equal to or greater than 33% will be counted at 40%. If the degree of disability is obtained during the tax period, the percentage will be calculated with respect to the part of the period in which these circumstances occur.

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