For dependent work

Regulations: Art. 2 Text Consolidated version of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.

Amount and requirements for applying the deduction

75 euros for each taxpayer who receives employment income whose total amount does not exceed the sum of 12,000 euros per year , provided that the sum of the rest of the net income, capital gains and losses and income imputations does not exceed 300 euros .

In a joint declaration, the deduction will be applicable for each taxpayer who receives income from dependent work and individually meets the required requirements.