10.3.16. For taxpayers setting up as self-employed in rural areas at risk of depopulation
Amount
1,000 euros
If more than one member of the family unit meets the requirements, the amount, in joint taxation, will be multiplied by the number of members of the family unit entitled to the deduction.
Requirements
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Taxpayers must have their habitual residence, in accordance with the Personal Income Tax Law, in rural areas at risk of depopulation determined by resolution of the Ministry of Finance. For 2020, these rural areas are included in:
Resolution of November 24, 2020, of the Ministry of Finance, determining the rural areas at risk of depopulation for the purposes of the deductions provided for in articles 14 quater, 14 quinquies and 14 sexies of the consolidated text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22. (BOPA No. 240 of 15-XII-2020) -
Taxpayers must start an activity in the Principality of Asturias as a self-employed worker.
Neither self-employed collaborators nor partners in capital companies will be considered as such.
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The deduction will be applied in the tax period in which the activity begins, meaning the date of registration with Social Security or the corresponding social security mutual fund. Registration must be maintained for a minimum period of one year, except in the event of death.
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Taxpayers who have ceased the same activity in the six months immediately prior to the start date of the activity will not be able to apply the deduction. The termination date will be the date of discharge from Social Security or the corresponding mutual fund.
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The sum of the general tax base and savings cannot exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation.
Completion
If you are entitled to the deduction, check the box provided for that purpose.