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Form 100. Personal Income Tax Return 2023

7,1,6. Reduction for obtaining work income

This reduction will only apply to taxpayers with net income from work of less than 19,747.5 euros, provided that they do not have income, excluding exempt income, other than work income of more 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 per year.

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

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

As a result of the application of the reduction provided for in this article, the resulting balance may not be negative.

In any case, you do not need to perform any operation, the reduction is calculated by the program.