7,1,5. Net work performance: Deductible expenses

Net earned income will be the result of decreasing full income in the amount of deductible expenses.

Deductible expenses shall be considered to be the following only:

1. Contributions to Social Security or to compulsory general mutual funds of civil servants.

2. Deductions for liability rights.

3. Contributions to schools for orphans or similar entities.

4. The fees paid to trade unions and professional associations, when the association is mandatory for the performance of the work, in the part corresponding to the essential purposes of these Institutions, with a limit of 500 euros per year (article 10 of the Act).

5. Legal defence expenses derived directly from litigation cited in the taxpayer's relationship with the person receiving the returns, up to a limit of 300 euros per year.

6. Other deductible expenses. This may be deducted as other expenses, and in general, 2,000 euros per year. This amount will be increased in the following cases:

   • For unemployed taxpayers registered in the employment office who accept a job that requires their usual residence to be transferred to a new one the municipality will increase this amount, in the tax period in which the change of residence occurs and in the following, up to an additional annual amount of 2,000 euros.

     This increase in deductible expenses only applies to the net work performance of the new accepted job.

   • For people with disabilities who obtain earned income as active workers, this amount will be increased to 3,500 euros per year. This increase will be up to 7,750 euros per year for people with disabilities who are active workers who prove that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

     This increase in deductible expenses only applies to the portion of net work income as an active worker with disabilities.

     Accreditation of disability (art. 72 of the Act)

     Taxpayers who prove a degree of disability equal to or greater than 33 per 100 will be considered disabled persons.

     The degree of disability must be accredited by means of a certificate or decision issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities.

     In particular, a degree of disability of 33% or more will be considered accredited in the case of Social Security pensioners 100 that they have a total, absolute or severe permanent disability pension recognised and in the case of pensioners of ex-civil servants who have recognised a retirement or retirement pension for permanent disability for the service or inusefulness.

     Similarly, a degree of disability of 65% or more will be considered accredited in the case of persons with disabilities whose disability is legally declared, even if it does not reach this degree. 100

     Concept of "Legal training"

     The term "legally declared disability" refers only to civil law, i.e. to that referred to in Article 199 of the Civil Code for the reasons set out in Article 200 of the same text and under the procedure provided for in the civil prosecution law.

     Accreditation of the need for third parties or reduced mobility (Article 72,2 of the Act)

     Taxpayers with disabilities must prove the need for third-party assistance to travel to or to carry out their work place, or reduced mobility to use collective means of transport, by means of a certificate or decision from the Institute of Migration and Social Services or the competent body of the Communities autonomous communities in terms of assessing disabilities based on the opinion issued by the assessment and guidance teams that depend on them.