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Form 100. Personal Income Tax Declaration 2019

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

Reduction for taxpayers with non-exempt income less than 12,000 euros (Art.32.2.3 of the Law)

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

  • Taxpayers with non-exempt income between 8,000.01 and 12,000 euros per year: 1,620 euros – [0.405 x (Tax Base – 8,000 euros)]

L limit

As a consequence of the application of this reduction, the balance resulting from the net return on economic activities may not be negative.

This reduction is limited to the balance of the sum of net income from economic activities of the members of the family unit, without it being negative due to the application of the reduction, and without the amount of the reduction, together with the reduction for obtaining of work income (article 20 of the Law) may exceed 3,700 euros.


This reduction is unique for all economic activities carried out, regardless of the method by which the net income is determined, so if several are carried out, the amount will have to be distributed proportionally among all of them.

The requirements for the application of this reduction are required and are referred to the taxpayer, so if he meets these requirements he may apply the aforementioned reduction, regardless of whether the income from economic activities derives from his participation in an entity under the attribution regime. income. On the contrary, this reduction cannot be applied to determine the net performance of the economic activities of entities under the income attribution regime.

The reduction is compatible with the estimated expense for deductible provisions and expenses that are difficult to justify regulated in article 30 of the Personal Income Tax Regulations.

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 client, the rest of the members of the family unit, to whom this reduction is not applicable, will not be able to apply. this given the incompatibility between the two.