Example 1: employed worker with no other income

Ms. LMP, resident in the Autonomous Community of Madrid, works as an administrative assistant in a company in the service sector, for which she obtained in 2025 a total income from work of 16,500 euros, derived from her work. During that year, she also received a tax-exempt childbirth allowance. Social Security contributions paid for his work activity amounted to 1,200 euros. The total amount resulting from your declaration was 187.19 euros, corresponding entirely to the aforementioned employment income, as there were no other incomes that make up the general taxable base.

Determine the amount of the deduction for obtaining income from work that you would be entitled to apply according to the data provided.

Solution:

Ms. LMP will be entitled to apply the new deduction as she has obtained gross employment income of less than 18,276 euros derived from her work activity, without any other type of income.

The childbirth allowance has no impact as it is exempt from IRPFABBR.

Deduction amount:

Having obtained gross employment income derived from the effective provision of services corresponding to an employment relationship of less than 16,576 euros, the maximum amount of the deduction applies: 340 euros.

Maximum applicable limit:

The amount of the deduction may not exceed the part of the sum of the full state and regional contributions that corresponds proportionally to said net employment income computed to determine the general taxable base.

Since there is no other income in this case, the net earnings from work represent 100 percent of the general taxable base, so the limit will be 187.19 euros, which corresponds to the total full tax liability.