7,1,6. Reduction for obtaining earned income
This reduction will only apply to taxpayers with net earned income of less than 16,825 euros, provided that they do not have income , excluding those exempt, other than those of work of more than 6,500 euros. The amount of the reduction will be:
Taxpayers with net earned income of 13,115 euros or less: 5,565 Euros per year.
Taxpayers with net earned income between 13,115 and 16,825 euros: 5,565 Euros less the result of multiplying the difference between the return on work by 1.5 and 13,115 euros per year.
For these purposes, the net return on work will be the result of reducing the full return on the expenses provided for in points (a), (b), (c), (d) and (e) of article 19,2 of the Tax Act.
As a result 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 for the program to carry out any operation.