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 amounts are included as deductible expenses:

1. For obtaining returns

   2,000 euros per year , in general, for all taxpayers who obtain employment income.

2. Increase due to geographical mobility

   • The above 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 persons registered at the employment office.
     • That they accept a job located in a municipality other than their usual residence.
     • That the new job requires the transfer of your habitual residence to a new municipality.

   • The additional amount of 2,000 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 entitled to apply the deductible expense for that concept, the total amount that may be deducted will be 2,000 euros, with the limit of the net income from work derived from the jobs accepted by all taxpayers who have the right to apply that expense.

3. Increase for active workers with disabilities

   In the case of persons with disabilities who earn income from work as active workers, the general amount will be increased by the amounts indicated in the following table:

   The status of person with a disability and his/her accreditation is discussed in Chapter 14.

   Grade of DISCAPACITY	Amount (euros)
   Equal to or greater than 33% and less than 65%	3.500
   Equal to or greater than 65% or who prove they need help from third parties or have reduced mobility, even if they do not reach 65% disability	7.750

   In the case of joint taxation of family units in which there are several active workers who are considered to be disabled, the total amount of the deductible expense for this concept will be the amount corresponding 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 active workers and disabled.

   The expression "active worker" included in article 19.2.f) of the Income Tax Law be understood as someone who receives work income as a result of the effective provision of his or her paid services, on behalf of another person and within the scope of the organization and management of another person, physical or legal, called employer or businessman. Therefore, those workers who are temporarily incapacitated for work will not be able to increase the deductible expenses from their work income for this concept, since the declaration of temporary incapacity exempts them from their obligation to work, without any effective provision of paid services.

Limit on deductible expenses as other expenses

The deductible expenses for other different expenses will be limited to the total income from the work that generated said expenses, once the reductions of article 18 of the Personal Income Tax Law corresponding to that income have been applied, where appropriate, 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 that income.

For the purposes of applying this limit, when the taxpayer obtains in the same tax period income derived from work that allows for the computation of a higher deductible expense in the concept of geographical mobility and in that of active worker with a disability, and other work income, the increase in the deductible expense will be attributed exclusively to the gross work income 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 Income Tax Law is the total income linked to them, once the reductions of article 18 of the Income Tax Law have been applied where appropriate, less the deductible expenses linked exclusively to the income obtained and the proportional part of the remaining expenses that corresponds to the duration of the accepted employment contract or the number of days in which the circumstances of active worker and disabled worker concur.

In the event that, in individual or joint taxation, the increase in deductible expenses for geographical mobility and for an active worker with a disability coincide, the income that limits the amount to be deducted for both concepts is the result of the sum of the income that generates the right to deduct for one or both concepts.