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Form 100. Personal Income Tax Return 2022

7,1,6. Reduction for obtaining work income

This reduction will only apply to taxpayers with net income from work of less than 16,825 euros, provided that they do not have income, excluding exempt income, other than income from work exceeding 6,500 euros. The amount of the reduction will be:

  1. Taxpayers with net income from work equal to or less than 13,115 euros: 5,565 euros per year.

  2. Taxpayers with net income from work between 13,115 and 16,825 euros: 5,565 euros less the result of multiplying by 1.5 the difference between the work performance and 13,115 euros per year.

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

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

In any case, you do not need to perform any operation, the reduction is calculated by the program.