The taxable base is composed of gross income minus the actual costs incurred to acquire said income.

However, the King has provided that the taxpayer can deduct a flat rate of expenses. These expenses are fixed as follows:

Bands	Costs
Band from 0 to EUR 10 000 (amount to be indexed)	50%
Band from EUR 10 000 to 20 000 (amount to be indexed)	25%

For the tax year 2017

Bands	Costs
Band from 0 to EUR 15 360	50%
Band from EUR 15 360 to 30 710	25%