In particular, analysis of the expenses of article 19.2.f) of the LIRPF

Regulations:  Article 19.2.f) of the Personal Income Tax Law

Note: The deductible expenses of article 19.2.f) of the LIRPF are applied per family unit in the case of joint taxation.

Under this concept, the following deductible amounts are included as expenses:

1. By obtaining returns

   2,000 euros annually , in general, for all taxpayers who obtain income from work.

2. Increase due to geographic mobility

   • The previous amount will be increased by an additional 2,000 euros per year when it concerns taxpayers who meet the requirements listed below:

     • That they are unemployed people registered in the employment office.
     • That they accept a job located in a municipality other than their habitual residence.
     • That the new job requires the transfer of your habitual residence to a new municipality.

   • The amount of 2,000 additional euros per year will be applied in the tax period in which the change of residence occurs and in the following .

     If in joint taxation there is more than one taxpayer with the right to apply the deductible expense for that concept, the total amount that may be subject to deduction will be 2,000 euros, with the limit of the net income from work derived from the accepted jobs. by all taxpayers who have the right to the application of that expense.

3. Increase for active workers with disabilities

   In the case of people with disabilities who obtain income from work as active workers, the general amount will increase by the amounts indicated in the following table:

   The status of person with a disability and its accreditation is discussed in Chapter 14.

   Grade of DISCAPACITY	Amount (euros)
   Equal to or greater than 33 percent and less than 65 percent	3,500
   Equal to or greater than 65 percent or who prove they need help from third parties or reduced mobility, even if they do not reach 65 percent disability	7,750

   In the event of joint taxation of family units in which there are several active workers who are considered a person with a disability, the total amount of the deductible expense for this concept will be amount that corresponds to the taxpayer with the highest degree of disability , with the limit of the sum of the net income from work corresponding to the periods in which the taxpayers, with the right to apply this expense concept, are workers in active and disabled.

   The expression "active worker" included in article 19.2.f) of the Personal Income Tax Law should be understood as someone who receives work income as a consequence of the effective provision of their services. paid, as an employee and within the scope of organization and management of another person, natural or legal, called the employer or entrepreneur. Therefore, those workers who are in a situation of temporary incapacity for work will not be able to increase the expenses deductible from work income for the concept, since the declaration of temporary disability exonerates them from their obligation to work, without there being any effective benefit. some paid services.

Limit of expenses deductible for other different expenses

The deductible expenses for other different expenses will be limited to the full performance of the work that has generated said expenses, once the corresponding reductions of article 18 of the Personal Income Tax Law have been applied, where applicable. to that return, and reduced by the rest of the deductible expenses established in article 19 of the Personal Income Tax Law that correspond, exclusively or proportionally, to those returns.

For the purposes of applying this limit, when the taxpayer obtains in the same tax period income derived from a job that allows computing a greater deductible expense in the concept of geographical mobility and in the concept of active worker with disability, and other income from work , the increase in the deductible expense will be attributed exclusively to the full income from the work indicated first.

Consequently, the limit of the increased expenses regulated in the second and third paragraphs of letter f) of article 19.2) of the Personal Income Tax Law is the full return linked to them, once applied, where appropriate, the reductions of article 18 of the Personal Income Tax Law , less the deductible expenses linked exclusively to the performance obtained and the proportional part of the remainder that corresponds to the duration of the employment contract accepted or the number of days in which the circumstances of an active worker with a disability occur.

In the event that in taxation, individual or joint, the increase in deductible expense for geographical mobility and for active worker with disabilities coincide, the returns that limit the amount to be deducted for both concepts is the result of the sum of the returns generated the right to deduct for one or both concepts.