Skip to main content

Spanish Government Logo Organization Logo

Menu

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Guide to Income Tax 2025. Part 1.
Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration
Deductions from the total liquid contribution
Deduction for obtaining income from work

Practical Guide to Income Tax 2025. Part 1.

Examples. Deduction for obtaining income from work

Example 1: employed worker with no other income
Example 2: worker who retires in 2025 with a pension (and other income) exceeding 6,500 euros
Example 3: worker with a pension of less than 6,500 euros

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 17, 2026