The Official State Gazette has published Law 5/2025, which introduces a new deduction in the IRPF for workers with yields of up to 18,276 euros, is to say, for those who charge the minimum interprofessional salary. Although the law enters into force in July 2025, the deduction will apply to the entire fiscal year of 2025 (since January 1), so it will be noted in the declaration of the income that occurs in 2026.
To benefit from this measure, the regulations establish two clear limits. On the one hand, that your gross income for work is less than 18,276 euros a year and that the rest of your income (such as bank rentals or interests do not exceed 6,500 euros per year.
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Now, deduction is not a fixed amount, that is, it will depend on your salary. Thus, if you earn 16,576 euros or less a year, you correspond to you the maximum deduction of 340 euros. If your salary is between that figure and 18,276 euros, the aid will be progressively reduced the more you approach the upper limit. Above that income, deduction is zero euros. In this table it is explained in a simpler way to understand.
| Annual work yields | Applicable deduction in IRPF | Additional condition |
|---|---|---|
| If you earn less than 16,576 euros | 340 euros | Not having other income exceeding 6,500 euros (excluding exempts) |
| Between 16,576 euros and 18,276 euros | 340 euros less 0.2 euros for each euro that exceeds 16,576 euros | Same income requirement |
| If you want more than 18,276 euros | 0 euros | Does not apply deduction |
Now, it must be clear that this deduction will never exceed the proportional part of the full and autonomic full quota, as well as it cannot be greater than the taxes that correspond to you specifically for your salary throughout the year.
Practical example on the deduction of 340 euros
To understand it better we will give a practical example. Imagine a worker who wins 17,000 euros a year. At the base of 340 euros, 20% of the amount exceeding the threshold of 16,576 euros is subtracted. In this case, the final deduction that will be applied in your statement will be 255.20 euros.
If the salary is greater, the aid decreases. For example, for an employee with income of 18,000 euros per year, the fiscal reduction is reduced to only 55.20 euros. This system ensures that the benefit is concentrated in the lowest income of the section, until it disappears completely when the income exceeds 18,276 euros.
How and when to request the deduction of 340 euros
We must know that this deduction should not be requested anywhere, or fill in any special form of the Tax Agency, since the Treasury will incorporate the benefit directly to the draft of the Income Declaration of 2025 (which is the one presented in 2026). Of course, as recommended by the same administration before presenting it, it is convenient to review it and verify that all the deductions to which one is entitled is included.
In this way, thousands of workers who a priori should pay for charging the minimum wage will now be exempt, preventing their income from being diminished for strictly fiscal reasons. According to sources from the Ministry of Finance, they explain that the objective is “to ensure that no full -time worker who charges the SMI for the first time IRPF due to the salary increase.”