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Form 100. 2019 Personal Income Tax return

7,4,2,6. Reduction for taxpayers with non-exempt income of less than 12,000 euros

Reduction for taxpayers with income not exempt from tax (Art.32.2.3 of the Act) 12.000

  • Taxpayers with non-exempt income equal to or less than 8,000 euros per year: 1,620 Euros per year.

  • Taxpayers with non-exempt income between 8,000.01 and 12,000 euros per year: 1,620 Euros-[0.405 x (Gross tax base-8,000 euros)]


As a result of the application of this reduction, the resulting balance of the net yield of economic activities cannot be negative.

This reduction has as a limit the balance of the sum of net income from economic activities of the members of the family unit, without it being able to be negative due to the application of the reduction, and without the amount of the reduction, together with the reduction for obtaining earned income (article 20 of the Act), may exceed 3,700 euros.


This reduction is unique for all economic activities carried out, depending on the method by which the net yield is determined, so if several are carried out, the amount must be distributed proportionally among all of them.

The requirements for the application of this reduction are required and are applicable to the taxpayer, so if the taxpayer meets these requirements, they can apply the reduction, regardless of whether the income from economic activities results from their participation in an entity in the income allocation system. On the other hand, this reduction cannot be applied to determine the net return of the economic activities of entities in the income allocation regime.

The reduction is compatible with the estimated expenditure for deductible provisions and expenses of difficult justification regulated in article 30 of the Personal Income Tax Regulation.

In joint taxation if one of the taxpayers of the family unit applies the reduction for economically dependent self-employed workers or with a single unrelated customer , the rest of the members of the family unit, to whom this reduction is not applicable, may not apply this, given the incompatibility between both.