10.4.24. For the promotion of self-employment

Amount

Taxpayers registering for the first time in the Census of Business Owners, Professionals and Withholders, as provided for in Royal Decree 1065/2007, of July 27, which approves the General Regulations for the actions and procedures of tax management and inspection and for the development of the common rules for the procedures for the application of taxes, may apply a deduction of 1,000 euros in the tax period in which they register in the aforementioned census.

Requirements and conditions 

• The activity must be carried out primarily within the territory of the autonomous community of the Balearic Islands.

• The taxpayer must remain on the census for at least one year from registration. Consequently, if the taxpayer dies in the year of registration in the census, the deduction cannot be applied.

• The taxpayer's total taxable income cannot exceed 33,000 euros for individual taxation and 52,800 euros for joint taxation.

• In the case of joint taxation, the deduction will be applied in full to each member of the family unit who, where applicable, generates the right in the same tax period. 

Completion

If you are entitled to the deduction, check the box provided for that purpose.