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Practical Income Manual 2021.

For dependent work

Regulations: Art. 2 Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding 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 income from work whose full amount does not exceed the amount of 12,000 euros per year , provided that the sum of the rest of the net income, capital gains and losses and income allocations does not exceed 300 euros .

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