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