ICONOS FINALES-TRAZADOS

New deduction for low wages

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For workers with a salary below 18,276 euros.

In February of this year, the minimum interprofessional wage (SMI) increased, going from 15,876 euros annually in 2024 to 16,576 euros. Therefore, starting in 2025, there may be workers who, despite only receiving the SMI, must bear IRPF withholding.

Well, to improve the situation of these employees and others with low incomes, a new deduction has been approved starting from the IRPF of 2025. This deduction will be applicable to workers with gross work incomes below 18,276 euros annually and who do not receive other non-exempt incomes exceeding 6,500 euros:

  • When work incomes are up to 16,576 euros, the deduction will be a fixed amount of 340 euros.
  • When work incomes are between 16,576 euros and 18,276 euros, it will be 340 euros minus the result of multiplying by 0,2 the difference between these incomes and 16,576 euros.

If you have a family member or acquaintance with an annual salary below 18,276 euros, even if they are not required to file due to their income level, recommend that when the 2025 tax return campaign begins, they verify what the result of their IRPF declaration would be, and if it results in a refund thanks to this deduction, submit it.

 

Our advisors will ensure that your IRPF declaration includes all the deductions and incentives to which you are entitled.
New deduction for low wages

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