SELECT *
  FROM [Incentivos].[dbo].[Incentivos] AS I
  INNER JOIN [Incentivos].[dbo].[Captura] AS C ON I.CapturaID = C.ID
  WHERE I.EmpleadoID =4530 and C.mdEstatusRegistro = 1

var ce = _contexto.Empleados.Where(x => x.nCodigoEmpleado == (int)codigoEmpleado)
           .Select(x => x.ID).FirstOrDefault(); //4530 value

  //JOIN
  var Incentivo = _contexto.Incentivos
  .Join(captura, x => x.CapturaID, y => y.ID, (x, y) => new { x, y })
  .Where(x => x.y.mdEstatusRegistro && x.x.EmpleadoID == ce)
  .Select(b=> b.x).FirstOrDefault();