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Form 100. Personal Income Tax Declaration 2023

7,1,6. Reduction for obtaining work income

This reduction will only apply to taxpayers with net income from work less than 19,747.5 euros as long as they do not have income, excluding exempt income, other than income from work greater than 6,500 euros. The amount of the reduction will be:

  1. Taxpayers with net income from work equal to or less than 14,047.5 euros: 6,498 euros annually.

  2. Taxpayers with net income from work between 14,047.5 and 19,747.5 euros: 6,498 euros less the result of multiplying the difference between work performance by 1.14 and 14,047.5 euros per year.

For these purposes, the net income from the work will be the result of reducing the full income in the expenses provided for in letters a), b), c), d) and e) of article 19.2 of the Tax Law.

As a consequence 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 to perform any operation, the reduction is calculated by the program.