Chapter 3. Earned income

The Tax Agency's electronic headquarters incorporates a " Virtual Income Assistant », where you can find out how to calculate the income derived from work, including its different concepts (payrolls, pensions, compensation, food annuities or subsidies, for example), the 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 travel expenses and allowances
5. Net income from work to be included in the tax base
6. Individualization of work performance
7. Temporary imputation of work income
8. Practical case