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Form 100. Personal Income Tax Return Declaration 2017

10.12.9. To promote self-employment of young people under thirty-five years of age

Taxpayers under thirty-five years of age who register for the first time in the Census of Business Owners, Professionals and Withholders may apply a deduction of 1,000 euros.

REQUIREMENTS:

  • The economic activity must be developed mainly in the territory of the Community of Madrid.

  • The taxpayer must remain in the aforementioned Census for at least one year from registration.

IMPORTANT:

The deduction will apply exclusively to those taxpayers who register, as a natural person or as a participant in an entity under the income attribution regime for the first time, in the Census of Businesspeople, Professionals and Tax Withholders.

COMPLETION: A window will open in which you must indicate whether you are entitled to the deduction by marking it with an “X”.