Categories
TR341Q—2026 Self-Employed Tax Credit Program
SUBSIDY 60% Max. 7,000
PURPOSE
Self-Employed Grant Program, within the Autonomous Community of Galicia, to promote improved competitiveness through investments directly related to their businesses.
ELIGIBLE EXPENSES
(MINIMUM INVOICE AMOUNT: 100€ EXCLUDING VAT.)
Eligible investments are those directly linked to improving business operations, including,
for guidance:
• Purchase of machinery.
• Purchase and/or installation to improve energy efficiency.
• Investments to replace fossil fuels or critical or scarce materials.
• Purchase of tools and equipment.
• Renovation of business premises or space.
• Computer equipment.
• Office and/or business equipment.
• Signage.
• Software applications, website creation and development, apps, and social media
• Brand design.
Mobile phones, operating expenses, and any goods or services that
are classified as merchandise intended for sale.
Use of Subsidized Assets:
• The assets must be used exclusively for the purpose for which the subsidy was granted.
• Minimum periods of restricted use:
o 5 years for assets subject to registration in a public registry.
o 2 years for all other assets.
Renovation of business premises:
• Assistance is excluded if the renovation is carried out at the self-employed individual’s primary residence.
• Exception: When it is proven to be essential for the conduct of the business
FEATURES/BENEFICIARIES
Self-employed individuals:
or >42 months of service
or 2024 Personal Income Tax (IRPF):
• reduced net income from economic activities
reported on the annual personal income tax return of less than 50,000€
• minimum annual revenue of 12,000 euros (including VAT)
COMPANIES of any kind and joint ownership entities:
or a self-employed individual operating as a corporate entity with uninterrupted service as of the application date > 42
months.
or Minimum revenue of €12,000 (including VAT)
or Corporate income tax base of less than €50,000 in 2024 (according to
box 552 of the corporate income tax return) In the case of taxation under the income-based regime, the amount of 50,000€
refers to the net income reduced by the income from economic activities
reported on the personal income tax return (Form 184) for the sum of all members of the entity.
Exclusions: The following individuals or entities are not eligible for the aid:
1. Self-employed collaborators and family members:
o Those who regularly perform work for self-employed individuals or
members of a professional association’s mutual aid society.
o They must not be employed by others.
2. Self-employed business owners:
o Unless they hold a stake in the company exceeding:
· 25% of the shares, or
· 33% of the share capital.
o The shareholding must be verified by a certificate from the Commercial Registry.
3. Previous recipients of the self-employed subsidy:
o Those who have received the self-employment grant in any of the last five
calls for applications (2020–2025 inclusive).
4. Companies that have previously received the grant:
o Companies that have received the self-employed grant in any of the
last five calls for applications (2020–2025 inclusive).
DEADLINES
APPLICATION PERIOD: From February 11, 2026, to September 30, 2026
IMPLEMENTATION PERIOD: From October 1, 2025, until the date the grant application is submitted (no later than September 30, 2026)
Investments must be properly documented with invoices and bank statements proving payment
TYPE OF AID:First-come, first-served (de minimis). Complete application