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The taxpayer asks whether they can apply the reduction for obtaining employment income with earnings of €12,980.78. The DGT responds that the reduction under Article 20(b) of the Personal Income Tax Act (LIRPF) is applicable, provided that other income does not exceed €6,500.
Cuestión planteada Si resulta de aplicación la reducción por obtención de rendimientos del trabajo habiendo obtenido el consultante unos rendimientos de 12.980,78 euros.
Para aplicar la reducción del artículo 20 de la LIRPF, los rendimientos netos del trabajo deben ser inferiores a 14.450 euros y las rentas distintas de las del trabajo (excluidas las exentas) no pueden superar los 6.500 euros. En el caso de rendimientos comprendidos entre 11.250 y 14.450 euros, la reducción es de 3.700 euros menos el resultado de multiplicar por 1,15625 la diferencia entre el rendimiento del trabajo y 11.250 euros.
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