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Form 100. Personal Income Tax Return 2021

10.10.2. For dependent work

A deduction of 75 euros may be made from the autonomous part of the total tax rate of taxpayers resident in the Autonomous Community of Extremadura who receive remuneration from dependent work, provided that the following conditions are met:

  • That their total work income does not exceed the amount of 12,000 euros per year.

  • That the sum of net income other than work, capital gains and losses and income imputations does not exceed 300 euros.

Completion

The deduction is calculated by the program based on the data entered in the declaration.