Regulation news 2022
Skip information indexMain tax innovations introduced by Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed or self-employed workers and improves protection for cessation of activity
PERSONAL INCOME TAX
Effective January 1, 2023:
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Obligation to declare:
The first Final Provision modifies article 96.2 of Law 35/2006, by establishing the obligation to declare for "all those natural persons who at any time during the tax period had registration status, as self-employed workers, in the Special Regime for Self-Employed or Self-Employed Workers, or in the Special Regime of Social Security for Sea Workers."
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Deduction for business contributions to corporate social security systems:
The third Additional Provision, entitled "Self-employed workers and corporate social security systems", provides that "The self-employed person with dependent workers may make a deduction for business contributions to corporate social security systems referred to in article 38 ter. of Law 27/2014, of November 27, on Corporate Tax, in the terms and conditions provided for in article 68.2 of Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth."