General scheme

Phase 1:

(+) Full amount accrued (monetary remuneration).

(+) Tax assessment plus non-transferred income on account (remunerations in kind).

(+) Business contributions to social security systems (imputed amounts).

(+) Contributions to the protected assets of people with disabilities.

(-) Reductions applicable to the following income:

• Generated over a period of more than two years.
• Obtained in a notoriously irregular manner over time.
• Benefits received from public social security schemes.
• Benefits received from private social security systems (transitional regime).

(=) Full performance of work.

Phase 2:

(-) Deductible expenses:

• Contributions to Social Security or mandatory mutual funds for public employees.
• Deductions for passive rights.
• Contributions to orphanages or similar institutions.
• Fees paid to unions and fees paid to professional associations, if membership is mandatory.
• Legal defense expenses in litigation with the employer.

(=) Previous net performance of work.

Other expenses:

1. Fixed amount applicable generally: 2,000 euros.
2. Increase due to geographical mobility.
3. Increase for active workers with disabilities.

(=) Net income from work.

Phase 3:

(-) Reduction of returns under the special regime "XXXVII Copa América Barcelona”.

(-) Reduction for obtaining work income (only for taxpayers with net work income less than 19,747.50 euros and income other than work income that does not exceed 6,500 euros).

(=) Reduced net return on labor.