Chapter 3. Earned income

The electronic headquarters of the Tax Agency incorporates a « Virtual Income Assistant », where you can consult how to calculate income derived from work including its different concepts (payrolls, pensions, compensation, annuities for food or subsidies for example), applicable expenses, reductions and withholdings, as well as exceptional situations that may occur such as delays.

1. Subject
2. Estimated performance of work and related operations
3. Earned incomes in kind
4. Tax consideration of per diems and allowances for travel expenses
5. Net income from the work to be integrated into the tax base
6. Individualization of work performance
7. Temporary imputation of work income
8. Practical case