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Form 100. Personal Income Tax Declaration 2018 Reduction for taxpayers with non-exempt income of less than 12,000 euros

Taxpayers with non-exempt income of less than 12,000 euros, including those from the economic activity itself, may reduce the net income from economic activities by the following amounts:

  • Taxpayers with non-exempt income equal to or less than 8,000 euros per year: 1,620 euros annually.

  • Taxpayers with non-exempt income between 8,000.01 and 12,000 euros per year: 1,620 euros – [0.405 x (Tax Base – 8,000 euros)]

For these purposes, income is understood to be the algebraic sum of the net income (from work, movable and real estate capital, and economic activities), income imputations and capital gains and losses computed in the year, without applying the rules integration and compensation. However, the income must be computed for its net amount, that is, after deducting the expenses but without applying the corresponding reductions, except in the case of income from work, in which the reduction provided for in the Article 18 of the LIRPF when applied prior to the deduction of expenses.


This reduction is limited to the amount of income from the economic activities of the taxpayers that generate the right to its application.


This reduction is unique for all economic activities carried out, regardless of the method by which the net income is determined, so if several are carried out, the amount will have to be distributed proportionally among all of them.

This reduction is not applicable to determine the net performance of the economic activities of entities under the income attribution regime.

The wording is compatible with the estimated expense for deductible provisions and expenses that are difficult to justify regulated in article 30 of the Personal Income Tax Regulations.

In joint taxation, this reduction is unique for the declaration as a whole and will be calculated taking into account the income of the family unit, without its amount being higher than the net income of the economic activities of the members of the family unit who comply. individually the aforementioned requirements. However, in this case the amount of the reduction may not be higher than the net income from the activities of the spouse who has opted for the application of the reduction.

As a consequence of the application of this reduction, the resulting balance cannot be negative.