Today the voluntary income declaration campaign ends. Despite this, there will be many taxpayers who have to modify or clarify certain aspects of their working life, through the dreaded “parallels”. For these cases and future declarations, Declaring and Tax Down has brought together the most striking deductions that some Autonomous Communities apply and that, for those self-employed who meet the requirements, It will allow them to save on the final bill with the treasury.
“Apart from the specific deductions for the self-employed, there are more than 200 regional deductions in the income statement from which all taxpayers can benefit. For this reason, it is important that, before validating the draft, they properly review what are the assumptions that allow them to deduct a certain amount. In this sense, it must be remembered that, in addition to state bonuses, each Autonomous Community provides for specific deductions that, in some cases, attend to particularly unique circumstances”declares Marta Zaragozá, co-founder and CEO of Declarando.
Deduction for widowed taxpayers
The Autonomous Community of Estremadura provides for a specific deduction for those taxpayers who are widowers. In this way, widows will have the right to apply a deduction of 100 euros, provided that the sum of the general tax bases and savings does not exceed 19,000 euros in individual taxation and 24,000 euros in joint taxation. The discounted amount will be 200 euros if the taxpayer is responsible for one or more children.
This deduction is also applied by communities such as Catalonia and Valencia.
Deduction for unpaid work in the home
In the Valencian Community, people who perform unpaid work in the home may deduct 153 euros in the income statement. It is essential to demonstrate that, in the family unit, one of the spouses is the one who performs these tasks. Likewise, in order to benefit from this bonus, they must have at least two dependent descendants and the sum of the taxable bases of the family unit must be less than 23,000 euros.
Deduction for having children under three years of age living in rural areas
In La Rioja, having children under three years of age and sending them to school or leaving them in the care of a person in rural areas entails a bonus in the Income Tax return. Specifically, the regional government provides for the deduction of 30% of expenses in nursery schools, children’s centers or hired personnel for the care of children from 0 to 3 years.
Deduction for home purchase in rural areas
In Spain there are several communities that try to alleviate the depopulation of rural areas with different tax credits. This is the case, for example, of Aragon and La Rioja. In the first, it is allowed to deduct up to 5% for the purchase or rehabilitation of housing in a rural municipality, if the property is established as the habitual residence of the taxpayer. For its part, La Rioja sets a 5% deduction for the rehabilitation in rural areas of a second home acquired before 2013, with an annual limit of 452 euros and a maximum base of 9,040 euros.
Deduction for the installation of water-saving devices in the home
The installation of domestic water-saving devices, in the dwellings that constitute their habitual residence, are subject to deduction in the Region of Murcia. In this way, all taxpayers whose home is prior to 2006, and who voluntarily install these devices, will obtain a 20% deduction on the value of the installation’s water and labor saving systems. However, the rule sets the maximum amount of water and labor saving systems at 300 euros, so the maximum subsidy will be 60 euros.
Deduction for contracting insurance premiums to cover unpaid rent
This is a bonus intended for lessors of housing in Canary Islands with which they can deduct 75% of the amounts paid for contracting insurance policies that cover non-payment of rent. The maximum limit of the deduction is established at 150 euros and the duration of the rental contracts must be at least one year. Likewise, the amount of the lease may not exceed 800 euros per month.
Deduction for studying outside the islands
The Canary Islands and the Balearic Islands subsidized in the income statement to citizens with habitual residence on the islands who study outside the island territory. In the case of the Balearic Islands, a deduction is established in the full autonomic income tax quota to study higher education outside the island of habitual residence with a maximum limit of 1,500 euros or 1,600 euros if the total tax base is less than 18,000 euros in individual taxation or 30,000 euros in joint taxation.
The Canary Islands, meanwhile, allow a deduction of 1,500 euros per descendant (1,600 euros if the taxpayer’s taxable base is less than 33,007.20 euros) provided they are under 25 years of age, economically dependent on their parents and are pursuing higher education studies of which there is no face-to-face educational offer on the island where they reside.
Deduction for the payment of interest on loans for the study of a master’s degree and doctorate
Catalonia it is the only Spanish community that allows a deduction of this type. Taxpayers can deduct the amount of interest paid in the tax period corresponding to the loans granted through the Agency for the Management of University and Research Grants to finance master’s and doctoral studies.
Internet access deduction for emancipated youth
The Rioja offers its young taxpayers (under 36 years of age) who are emancipated, and who sign an Internet access contract for their habitual residence during the year, a deduction of 30% of the annual expenses invoiced and paid to the companies responsible for the contract .
Deduction for being self-employed in rural areas
The Principality of Asturias rewards those self-employed who decide to develop their professional activity in rural areas or at risk of depopulation. The amount of the bonus is 1,000 euros and the taxpayer must prove that they have their habitual residence in a rural area; that he has started his activity during 2021 and, in addition, he is obliged to remain registered in the RETA for a minimum of one year.