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Form 100. Personal Income Tax Return Declaration 2017

7.2.6. Reduction for obtaining work income

The reduction for obtaining work income will only apply to taxpayers with net work income of less than 14,450 euros as long as they do not have income, excluding exempt income, other than work income of more than 6,500 euros. In these cases, both the expense of 2,000 euros and this reduction will be applied. The amount of the reduction will be:

  1. Taxpayers with net earned incomes equal to or lower than 11,250 euros: 3,700 euros a year.

  2. Taxpayers with net earned incomes between 11,250 and 14,450 euros: 3,700 euros less the result of multiplying by 1.15625 the difference between work performance and 11,250 euros per year.

For these purposes, the net income from the work will be the result of reducing the full income in the expenses provided for in letters a), b), c), d) and e) of article 19.2 of the Tax Law.

As a consequence of the application of the reduction provided for in this article, the resulting balance may not be negative.