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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For dependent work

Regulations: Art. 2 Text Consolidated legal provisions of the Autonomous Community of Extremadura on 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 total amount does not exceed the sum of 12,000 euros per year , and

    • - that the sum of the remainder of the net income, capital gains and losses and income imputations 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.

Incompatibility

This deduction results incompatible for the taxpayer in a widowed state with the application of the regional deduction "For widowed taxpayers".

Clarifications :

- If the taxpayer is entitled to both deductions, he/she may for the one with the highest amount.

- This incompatibility refers to a same personIn joint taxation, the widow's deduction of the declarant may be combined with the deduction for employment income of one of the children belonging to the family unit.