Phase 1: Determination of total work performance
Monetary income from work must be computed for the full or gross amount accrued, that is, without discounting the amounts that have been deducted by the payer as deductible expenses or the withholdings on account of IRPF made on said income.
The income from work in kind must be computed by the amount resulting from adding to the value of the remuneration received, determined in accordance with the rules indicated in the corresponding section of this same Chapter, the payment on account that should have been made by the payer of the same, provided that its amount has not been passed on to the worker.
As a general rule, gross returns are computed in their entirety in accordance with what we have just indicated, unless any of the reductions discussed below apply: