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