7,1,5. Net work performance: deductible expenses

The net performance of the work will be the result of reducing the total performance by the amount of the deductible expenses.

Only the following will be considered deductible expenses:

1. Contributions to Social Security or to mandatory general mutual societies for civil servants.

2. Deductions for passive rights.

3. Contributions to orphan schools or similar entities.

4. The fees paid to unions and professional associations, when membership is mandatory for the performance of work, in the part that corresponds to the essential purposes of these Institutions, with a limit of 500 euros per year.

5. Legal defense expenses derived directly from litigation arising in the relationship between the taxpayer and the person from whom he or she receives the income, with a limit of 300 euros per year.

6. Other deductible expenses. Generally, 2,000 euros per year may be deducted for other expenses. This amount will be increased in the following cases:

   • In the case of unemployed taxpayers registered in the employment office who accept a job that requires the transfer of their habitual residence to a new municipality, said amount will be increased in the tax period in which the change of residence occurs and in the following one. , up to 2,000 additional euros per year.

     This increase in deductible expense is only applicable to the net work performance of the new job accepted.

   • In the case of people with disabilities who obtain income from work as active workers, this amount will be increased by up to 3,500 euros per year. This increase will be up to 7,750 euros per year, for people with disabilities who, being active workers, prove they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

     This increase in deductible expense is only applicable to the part of the net work income obtained as an active worker with a disability.

Accreditation of disability (art. 72 Rgl.)

Taxpayers who prove a degree of disability equal to or greater than 33% will be considered persons with disabilities.

The degree of disability must be accredited by means of a certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities.

In particular, a degree of disability equal to or greater than 33% will be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or major disability pension and in the case of passive class pensioners. who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness.

Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of people with disabilities whose disability is declared judicially, even if they do not reach said degree. As of the entry into force of Law 8/2021 reforming the Civil Code and the Civil Procedure Law, the reference to judicial incapacitation extends to judicial resolutions of the civil order in which the representative guardianship of people with disabilities.

The expression "judicially declared incapacity" refers only to civil law.