The Ministry of Finance of the Junta de Andalucía informs that on January 1 the tax reductions contemplated by the Law of Ceded Taxes come into force and that they are added to the reduced rates anticipated in October for the acquisition of housing among some groups. 2022 opens with the entry into force of the deductions, reductions and other tax benefits contemplated by the Law of Ceded Taxes of Andalusia, approved last October by the Andalusian Chamber, and which will allow a good part of Andalusian taxpayers to have more income in your pocket. The new measures will benefit 4.5 million Andalusians and will leave 329 million euros in the pockets of taxpayers.
The Andalusian Government places the tax reduction among the main pillars of its economic policies. With the reductions of 2019 and 2020, according to data from the executive, 280,000 more taxpayers and an extra 850 million in collection were achieved.
The reduction that comes into force in 2022 fundamentally affects the Personal Income Tax (IRPF), the Wealth Tax, the Inheritance and Donation Tax (ISD) and the Tax on Property Transfers and Documented Legal Acts (ITPAJD). ).
The application of these measures comes in addition to the decrease that has already been applied since October in the ITPAJD, through the payment of reduced rates in this tax for groups such as victims of terrorism and domestic violence and the inhabitants of municipalities with depopulation problems. , as well as the expansion of the universe of young people under 35 years of age, large families and people with disabilities, since the maximum prices of housing to be acquired required by the standard have been raised.
The Treasury details in a note the improvements in the Law for each tax figure and that in the case of personal income tax they will have an effect on the Income Tax that will be presented in the 2023 financial year. In this tax, in general, an extension of the income limits to benefit from the deductions: it rises to 25,000 euros if the taxation is individual (before the limit was 19,000 euros) and up to 30,000 euros if the declaration is joint (before the maximum was 24,000 euros), with the purpose of increasing the universe of potential beneficiaries. Personal Income Tax (IRPF)
– In 2022, the reduction of the regional personal income tax scale, which was initially planned for 2023, is brought forward, so that Andalusia becomes the third autonomous community with the lowest rates, which are between a minimum of 9.50% and a maximum of 22.50%.
– Improves the regional deduction for investment in primary residence. The deduction stands at 5% for young people and official protection housing (before the deduction was 3% for young people and 2% for VPO) and the income limit is extended to be able to benefit from 25,000 euros in individual taxation and 30,000 euros in joint taxation.
Rental
– Improves the regional deduction for amounts invested in the rent of the habitual residence. Its application is extended to people with disabilities, people over 65 years of age, victims of domestic violence and victims of terrorism and affected people, provided that their general tax bases and savings do not exceed 25,000 euros in individual taxation and 30,000 euros in joint taxation. In this way, young people under 35 years of age, those over 65 years of age and people who are victims of domestic violence and terrorism will be able to apply a 15% deduction with a maximum of 600 euros, instead of 500 euros as before. And for taxpayers who are legally considered to be persons with disabilities, the deduction limit is increased to 900 euros.
– Improves the deduction for birth and adoption of children. This benefit is extended to the foster care of minors and the amount of the deduction is also increased, which now increases to 200 euros (previously 50 euros). On the other hand, the deduction rises to 400 euros in the event that the residence is located in municipalities with depopulation problems. As in the rest of the deductions, the income limit of the potential beneficiaries is extended to 25,000 and 30,000 euros, depending on whether the declaration is individual or joint.
– Increases the income limit to benefit from the large family deduction. The maximum tax base is increased, which becomes 25,000 euros in individual taxation and 30,000 euros in joint taxation.
– Improves the deduction for domestic help. It increases from 15% to 20%, with a limit that rises from 250 to 500 euros per year. Likewise, the scope of application is extended to taxpayers over 75 years of age.
There will be a deduction of educational expenses of 15%
– Creation of a deduction for educational expenses. This is a 15% deduction for extracurricular language and/or computer education expenses, regardless of the center in which they are enrolled and the educational stage, with a limit of 150 euros per year for each descendant. If the payment is made from a bank account owned by both spouses, members of the common-law couple or parents, each of them will be entitled to half of the deduction. They will have the same consideration, and therefore this 15% may be deducted, the amounts paid to natural persons registered in the corresponding heading of the Tax on Economic Activities (IAE) in consideration for private classes given on said matters in private homes.
– Improves the deduction for taxpayers with disabilities. The amount is increased from 100 to 150 euros, and the income limits are also raised to 25,000 and 30,000 euros, depending on whether it is an individual or joint declaration.
– Improves the regional deduction for taxpayers with spouses or de facto partners with disabilities. The application of the measure is extended to de facto couples registered in the Register of De facto Partners of the Autonomous Community of Andalusia or in similar registers of other Public Administrations. Likewise, the income limits are increased to 25,000 and 30,000 euros for individual or joint declarations, respectively.
– Improves the deduction for assistance to people with disabilities. The deduction of 100 euros is maintained for taxpayers who are entitled to the application of the minimum for disability of descendants or ascendants in accordance with state regulations. However, it is improved when it is proven that the person with a disability needs help from third parties and generates the right to apply the minimum for assistance expenses, in such a way that the deduction is extended from 15% to 20% of the amount paid to Security. Social, with a maximum of 500 euros.
– Improves the deduction for investment in the acquisition of shares and social participations as a result of company incorporation agreements or capital increase in certain commercial companies. This deduction is extended to public limited companies and limited liability companies. The percentage of 20% is maintained with a limit of 4,000 euros, although, in order to support and encourage practices related to R&D&I, a new increased deduction of 50% is established, with a limit of 12,000 euros, for those companies created or owned by universities or research centers.
– Creation of a deduction for donations with ecological purposes. This is a deduction of 10%, up to a maximum of 150 euros, from the amount of monetary donations to certain Public Administrations and non-profit entities and beneficiaries of patronage, provided that their purpose is the defense and conservation of the environment. Andalusia thus becomes one of the autonomous communities that contemplate a measure in this sense together with Catalonia, the Valencian Community, the Canary Islands, Castilla y León and Aragón.
Inheritance and Estate
– The exempt minimum is improved to 1,250,000 euros (previously 700,000 euros) for those who prove a degree of disability of between 33% and 65%, and 1,500,000 euros when it is greater than 65%. Inheritance and Gift Tax (ISD)
– As of January 1, 2022, the ISD rate is also lowered (the rates are between 7% and 26%) and the multiplier coefficients are reduced, which already depend only on the degree of kinship and not on pre-existing assets , as usual. In this way, the combination of rate and coefficients does not generally exceed the marginal rate of 45%, since until now it could rise above 70%. A measure that will mainly benefit Groups III and IV of kinship.
– Improves the reduction of the taxable base for the acquisition “mortis causa” of habitual residence, with a fixed percentage of reduction of 99%, regardless of the value of the property.
– Improves the reduction of the tax base for acquisition “mortis causa” by people with a relationship of Group III, which goes to 10,000 euros (previously it was 7,993.46 euros), with which Andalusia is among the autonomous communities with a reduction more beneficial.
– Improves the reduction of the tax base for taxpayers with disabilities for “mortis causa” acquisitions. A reduction of 250,000 euros is established for people with disabilities with a degree equal to or greater than 33% and less than 65%, and of 500,000 euros for those with a degree of disability equal to or greater than 65%. The tax benefit is maintained, although it is improved as it is applicable to all direct relatives and spouse, and the joint reduction may reach up to €1,250,000 or €1,500,000, instead of €1,000,000. It applies to people with Group III and IV disabilities regardless of their pre-existing assets.
– Improves the own reduction for the donation of habitual residence to descendants with disabilities by 99%, up to a maximum of 250,000 euros. In addition, the reduction is extended to descendants under 35 years of age, to people who are victims of domestic violence and terrorism, as well as to those affected, up to a maximum of 150,000 euros.
– Improves the reduction for donation of money to descendants for the acquisition of the habitual residence. The amounts of the maximum base of the reduction are increased from 120,000 to 150,000 euros and from 180,000 to 250,000 in the case of grantees with disabilities, the measure is extended to any habitual residence, without the need for it to be the first, and it is extended the measure to people who are victims of domestic violence, people who are victims of terrorism, as well as the people affected.
– Improvement of the comparisons by kinship. The subjective scope is extended to de facto couples registered in the records of any Public Administration, in such a way that full equality with spouses is achieved, regardless of where the de facto couple and the marriage have been registered, respectively. With this modification, Andalusia would be the only community that would allow the application of the reduction to de facto couples registered in registries…
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