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Form 100. Personal Income Tax Declaration 2019

7,1,6. Reduction for obtaining work income

This reduction will only apply to taxpayers with net income from work less than 16,825 euros as long as they do not have income , excluding exempt income, other than of work exceeding 6,500 euros. The amount of the reduction will be:

  1. Taxpayers with net income from work equal to or less than 13,115 euros: 5,565 euros annually.

  2. Taxpayers with net income from work between 13,115 and 16,825 euros: 5,565 euros less the result of multiplying the difference between work performance by 1.5 and 13,115 euros per year.

For these purposes, the net income from the work will be the result of reducing the full income in the expenses provided for in letters a), b), c), d) and e) of article 19.2 of the Tax Law.

As a consequence of the application of the reduction provided for in this article, the resulting balance may not be negative.

In any case, it is not necessary to perform any operation, the reduction is calculated by the program.