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Practical Income Manual 2022.

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:

    • - who receives income from work whose full amount does not exceed the amount of 12,000 euros per year , and

    • - that the sum of the rest of the net income, capital gains and losses and income allocations does not exceed 300 euros .

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