{"id":62811,"date":"2025-07-01T14:15:16","date_gmt":"2025-07-01T14:15:16","guid":{"rendered":"https:\/\/emprendix.com\/?p=62811"},"modified":"2025-07-01T14:17:57","modified_gmt":"2025-07-01T14:17:57","slug":"20-irpf-deduction-for-new-self-employed-workers","status":"publish","type":"post","link":"https:\/\/emprendix.com\/en\/20-irpf-deduction-for-new-self-employed-workers\/","title":{"rendered":"20% IRPF Deduction for New Self-Employed Workers"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>If you&#8217;re considering registering as self-employed, our <a href=\"https:\/\/emprendix.com\/en\"><strong>tax consultancy in Palma de Mallorca<\/strong><\/a> wants to inform you about a very interesting tax benefit. When you complete your <a href=\"https:\/\/emprendix.com\/en\/project-view\/register-as-a-self-employed-in-palma\/\"><strong>self-employment registration in Palma de Mallorca<\/strong><\/a>, you can take advantage of a 20% deduction on your profits, which means significant savings on your income tax return.<\/p>\n<h2>What is this IRPF deduction?<\/h2>\n<p>It is a tax incentive that allows you to deduct 20% of your <strong>net positive income<\/strong> (i.e., profits after deducting expenses) from your IRPF tax base. This results in paying less tax during the early years of your activity.<\/p>\n<h2>Who can benefit from this deduction?<\/h2>\n<ul>\n<li>Only individuals (not companies) can apply for this benefit.<\/li>\n<li>You must have recently started an economic activity and not have had another with positive income the previous year.<\/li>\n<li>You must be taxed under the <strong>direct estimation<\/strong> regime, whether normal or simplified.<\/li>\n<li>The deduction does not apply if more than 50% of your income comes from a company with which you have had an employment relationship.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/emprendix.com\/en\/project-view\/set-up-your-business-in-mallorca\/\"><img decoding=\"async\" class=\"lazyload alignright wp-image-62640 size-fusion-400\" src=\"https:\/\/emprendix.com\/wp-content\/uploads\/2025\/03\/set-up-a-business-in-palma-de-mallorca-ad-2-400x313.webp\" data-orig-src=\"https:\/\/emprendix.com\/wp-content\/uploads\/2025\/03\/set-up-a-business-in-palma-de-mallorca-ad-2-400x313.webp\" alt=\"\" width=\"400\" height=\"313\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27400%27%20height%3D%27313%27%20viewBox%3D%270%200%20400%20313%27%3E%3Crect%20width%3D%27400%27%20height%3D%27313%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/emprendix.com\/wp-content\/uploads\/2025\/03\/set-up-a-business-in-palma-de-mallorca-ad-2-200x156.webp 200w, https:\/\/emprendix.com\/wp-content\/uploads\/2025\/03\/set-up-a-business-in-palma-de-mallorca-ad-2-300x235.webp 300w, https:\/\/emprendix.com\/wp-content\/uploads\/2025\/03\/set-up-a-business-in-palma-de-mallorca-ad-2-400x313.webp 400w, https:\/\/emprendix.com\/wp-content\/uploads\/2025\/03\/set-up-a-business-in-palma-de-mallorca-ad-2.webp 600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<h2>How long can this deduction be applied?<\/h2>\n<p>The deduction can be applied for a maximum of two tax years:<\/p>\n<ul>\n<li>The first year in which your activity generates profits.<\/li>\n<li>And the following year, if you continue to obtain positive income.<\/li>\n<\/ul>\n<p>If you don\u2019t make a profit in the first year, you can apply the deduction as soon as there are benefits, always within the first two years of positive results.<\/p>\n<h2>Is there a financial limit?<\/h2>\n<p>Yes. The deduction can only be applied to the first <strong>\u20ac100,000 of net income<\/strong> per year.<\/p>\n<h2>How is this deduction applied?<\/h2>\n<p>No additional form is required. The deduction is included directly when completing <strong>Form 100<\/strong> of the income tax return, by checking the boxes corresponding to income from starting an economic activity.<\/p>\n<h2>Practical example<\/h2>\n<p>Imagine you start your self-employed activity in 2025 and you earn a net profit of \u20ac30,000. You\u2019ll be able to apply a \u20ac6,000 deduction on your tax base (20%). If you also earn a profit in 2026, you can apply the deduction again for that second year.<\/p>\n<h2>We make your registration and tax return easier<\/h2>\n<p>From our <a href=\"https:\/\/emprendix.com\/en\"><strong>tax consultancy in Palma<\/strong><\/a>, we assist you with all the procedures for your <a href=\"https:\/\/emprendix.com\/en\/project-view\/register-as-a-self-employed-in-palma\/\"><strong>self-employment registration in Palma de Mallorca<\/strong><\/a>, and ensure that you make the most of every available tax benefit. This deduction is a great opportunity to start your business with real financial relief.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Save on your IRPF with the 20% deduction for new self-employed workers. We help you with your registration in Palma and your tax return.<\/p>\n","protected":false},"author":1,"featured_media":62812,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,72,54],"tags":[],"class_list":["post-62811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountant","category-autonomos-en","category-business-set-up"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>20% IRPF Deduction for New Self-Employed Workers<\/title>\n<meta name=\"description\" content=\"Save on your IRPF with the 20% deduction for new self-employed workers. 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