7.2.5. Net work performance: deductible expenses
The net performance of the work will be the result of reducing the total performance by the amount of the deductible expenses.
Only the following will be considered deductible expenses:
Contributions to Social Security or to mandatory general mutual societies for civil servants.
Deductions for passive rights.
Contributions to orphan schools or similar entities.
The fees paid to unions and professional associations, when membership is mandatory for the performance of work, in the part that corresponds to the essential purposes of these Institutions, with a limit of 500 euros per year (art. 10 Reg.).
Legal defense expenses derived directly from litigation arising in the relationship between the taxpayer and the person from whom he or she receives the income, with a limit of 300 euros per year.
Other deductible expenses. Generally, 2,000 euros per year may be deducted for other expenses. This amount will be increased in the following cases:
In the case of unemployed taxpayers registered in the employment office who accept a job that requires the transfer of their habitual residence to a new municipality, said amount will be increased in the tax period in which the change of residence occurs and in the following one. , up to 2,000 additional euros per year.
This increase in deductible expense is only applicable to the net work performance of the new job accepted.
- In the case of people with disabilities who obtain income from work as active workers, this amount will be increased by up to 3,500 euros per year. This increase will be up to 7,750 euros per year, for people with disabilities who, being active workers, prove they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 percent.
This increase in the deductible expense is only applicable to the part of the net work performance as an active worker with a disability.
ACCREDITATION OF DISABILITY (art. 72 Rgl.)
Taxpayers who prove a degree of disability equal to or greater than 33 percent will be considered persons with disabilities.
The degree of disability must be accredited by means of a certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities.
In particular, a degree of disability equal to or greater than 33 percent will be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or major disability pension and in the case of class pensioners. passive persons who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness.
Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited in the case of people with disabilities whose disability is declared judicially, even if they do not reach said degree.
CONCEPT OF "JUDICIAL INCAPACITATION"
The expression "judicially declared incapacity" refers only to the civil order, that is, to that contemplated in article 199 of the Civil Code for the causes included in article 200 of the same text and under the procedure provided for in the law of civil procedure.
ACCREDITATION OF THE NEED OF THIRD PEOPLE OR REDUCED MOBILITY (art. 72.2 Rgl.)
Taxpayers with disabilities must prove the need for help from third parties to travel to their workplace or to perform it, or reduced mobility to use collective means of transportation, by means of a certificate or resolution from the Institute of Migration and Social Services or the competent body of the Autonomous Communities in matters of assessment of disabilities based on the opinion issued by the assessment and guidance teams dependent on them.