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Form 100. Personal Income Tax Declaration 2018 Reduction for economically dependent self-employed workers or with only unrelated client

From 1-1-2015, in general, the amount of the reduction will be 2,000 euros.

Additionally, the net performance of these economic activities will be reduced by the following amounts:

  1. When the net income from economic activities is less than 14,450 euros, provided that they do not have income, excluding exempt income, other than income from economic activities greater than 6,500 euros:

    • Taxpayers with net income from economic activities equal to or less than 11,250 euros: 3,700 euros a year.

    • Taxpayers with net income from economic activities between 11,250 and 14,450 euros: 3,700 euros less the result of multiplying by 1.15625 the difference between the performance of economic activities and 11,250 euros per year.

  2. In the case of people with disabilities who obtain net income derived from the effective exercise of these economic activities, 3,500 euros per year. This reduction will be 7,750 euros per year for people with disabilities who effectively carry out these economic activities and prove they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 percent.

    As a consequence of the application of this reduction, the resulting balance cannot be negative.


  1. The net return must be determined according to the direct estimation method. However, if it is determined in accordance with the simplified modality of the direct estimation method, the reduction will be incompatible with the deduction of provisions and expenses that are difficult to justify, in this case the program will apply the most favorable amount.

  2. All deliveries of goods or services must be made to a single person, natural or legal, not linked under the terms of article 16 of the consolidated text of the Corporate Tax Law, or the taxpayer is considered a self-employed worker. economically dependent in accordance with the provisions of Chapter III of Title II of Law 20/2007, of July 11, on the Statute of Self-Employment, and the client on whom they are economically dependent is not a related entity.

  3. The set of deductible expenses corresponding to all your economic activities cannot exceed 30 percent of your declared full income .
  4. All formal obligations and information, control and verification obligations determined by regulation must be met during the tax period.

  5. That no income from work is received in the tax period. However, it will not be understood that this requirement is not met when unemployment benefits or any of the benefits provided for in letter a) of article 17.2 are received during the tax period, provided that their amount does not exceed 4,000 euros.

  6. That at least 70 percent of the income of the tax period is subject to withholding or deposit on account.

  7. That they do not carry out any economic activity through entities in attribution of income.

Joint taxation:

When the taxpayer opts for joint taxation, they will be entitled to the reduction when they individually meet the requirements. In this case, the amount of the reduction to be computed in the joint declaration will be single and will be calculated taking into account the income of the family unit, without its amount being higher than the net income of the economic activities of the members of the unit. family members who individually meet the aforementioned requirements.