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Form 100. Personal Income Tax Declaration 2018

10.10.2. For dependent work

On the autonomous part of the full quota of taxpayers residing in the Autonomous Community of Extremadura who receive remuneration from dependent work, a deduction of 75 euros can be made as long as the following conditions are met:

  • That their full work income does not exceed the amount of 12,000 euros per year.

  • That the sum of net income other than those from work, capital gains and losses and income allocations does not exceed 300 euros.

    NOTE: The deduction is calculated by the program based on the data entered in the declaration.