For the promotion of self-employment
Regulations: Art. 7 bis Consolidated Text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded by the State, approved by Legislative Decree 1/2014, of June 6
Amount of deduction
1,000 euros for each taxpayer who registers for the first time in the Census of Business Owners, Professionals and Withholders provided for in the RGAT .
Temporal scope of application of the deduction
This deduction will be applied in the tax period in which the registration in the Census occurs.
Since in application of article 9.4 of RGAT the registration in the aforementioned census may be prior to the start of the activity , the deduction is applicable in the year in which the taxpayer registers even if the exercise of such activity has not started.
Requirements and other conditions for the application of the deduction
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That the activity is carried out mainly in the territory of the autonomous community of the Balearic Islands .
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That the taxpayer remains in this census for at least one year from registration .
Clarifications :
- You must remain on the census for one year as long as there is activity , even if it is not for the entire period.
- If taxpayer dies in the year of registration in the census, it will not be possible to apply the deduction.
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That the sum of the general tax base and the savings base , boxes [0435] and [0460] of the taxpayer, does not exceed the amount of 33,000 euros in individual taxation and 52,800 euros in joint taxation.
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In the case of joint taxation , the deduction will be applied in full for each of the members of the family unit who, where applicable, generate the right in the same tax period.