Deduction for obtaining income from work
Regulations: Sixty-first Additional Provision of the Personal Income Tax Law
New in 2025:From 1 January 2025, taxpayers who obtain gross employment income of less than 18,276 euros may apply the following deduction provided they meet the other required conditions.
Subjective scope
Taxpayers whose total employment income is less than 18,276 euros may apply this deduction to the total net tax liability, reduced, where applicable, by the deduction for international double taxation, due to income obtained and taxed abroad, provided they meet the following requirements:
-
who obtain total income from work, derived from the effective provision of services corresponding to an employment or statutory relationship, of less than 18,276 euros, and
-
that do not have income, excluding exempt income, other than the aforementioned employment income, exceeding 6,500 euros.
Amount
| Total returns on work | Amount of deduction |
|---|---|
| Less than 16,576 euros per year | 340 euros per year |
| Between 16,576 euros and 18,276 euros per year | 340 – [0.2 x (RIT* – 16,576 annual)] |
*RIT: Full earnings from work.
Maximum deduction limit
The amount of this deduction may not exceed the portion of the sum of the total state and regional contributions. that corresponds proportionally to said net earnings from work (up to 18,276 euros) computed for the determination of the taxable bases.