or that the taxpayer is considered an economically dependent self-employed worker.
* That the set of deductible expenses corresponding to all the economic activities that you carry out does not exceed 30% of the total income declared.
* That no income from work is received in the tax period. This requirement will be deemed to be breached when unemployment benefits or social security benefits exceeding 4,000 euros per year are collected.
* At least 70% of the income for the phone number in cambodia 2023 year is subject to withholding or payment on account.
* No economic activity is carried out through entities under the income attribution regime.
Box 124: Reduction for starting an economic activity: Taxpayers who start an economic activity under direct assessment may reduce the declared positive net income by 20%. This is provided that they meet each and every one of the following requirements:
* That they start an economic activity and determine the net income of their economic activity under direct assessment.
* That the economic activity has started on or after January 1, 2013.
* That no other activity has been carried out in the year prior to the start date of the new activity. For these purposes, it will be understood that an economic activity has started when no economic activity has been carried out in the year prior to the start date of the same, without taking into consideration those activities in which the exercise has cease.