New regulations for 2022

Main tax changes introduced by Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed workers and improves protection for cessation of activity

PERSONAL INCOME TAX

With effect from 1 January 2023:

1. 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 have been registered, as self-employed workers, in the Special Regime for Self-Employed Workers or in the Special Regime of Social Security for Sea Workers."

2. Deduction for business contributions to corporate social security systems:

   The third Additional Provision, entitled "Self-employed workers and company social security systems", states that "Self-employed workers with employees under their charge may claim the deduction for company contributions to company social security systems referred to in article 38 ter of Law 27/2014, of November 27, on Corporate Tax, under the terms and conditions set forth in article 68.2 of Law 35/2006, of November 28, on Personal Income Tax and partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax."

(BOE, 27-julio-2022)

(BOE, 27-julio-2022)