Autonomous deductions are one of the most important sections to take into account in the Income statement. The reason is that, depending on the autonomous community in which you reside, the taxpayer may be entitled to certain deductible amounts in concepts as diverse as rent, maternity or paternity, school expenses, housing rehabilitation, disability… .
Law 22/2009, of December 18, grants in its article 46 (you can consult it) to the autonomous communities the power to establish deductions from the full regional tax, as well as the requirements to benefit from them or the deduction limits.
These deductions can mean the difference between a declaration ‘to pay’ or ‘to return’, or also increase the return that the Treasury has to make to the taxpayer. That is why you have to review the deductions section in the draft in great detail and not leave any unanswered. The Tax Agency in which it helps the taxpayer to reflect them correctly in their draft to benefit from them.
But just as important as knowing how to introduce them in the draft is to know what are the regional deductions to which the taxpayer himself is entitled. Each autonomous community has its own:
Andalusia (boxes 850 to 865)
-For beneficiaries of subsidized housing aid.
-For investment in habitual residence that is considered protected and by young people.
-For amounts invested in the rental of the habitual residence.
-By birth or adoption of children.
-For adoption of children in the international arena.
-For the father or mother of a single-parent family and, where appropriate, with ascendants over 75 years of age.
-For taxpayers with disabilities.
-For taxpayers with spouses or common-law partners with disabilities.
-For assistance to people with disabilities.
-For domestic help.
-For investment in the acquisition of shares and participations as a result of company formation agreements or capital increase in commercial companies.
-For workers for legal defense expenses of the employment relationship.
-For large family.
for Income 2021-2022, explained in detail.
Aragon (boxes 866 to 882)
-By birth or adoption of the third or successive children.
-By birth or adoption of a child with a degree of disability equal to or greater than 33%.
-For international adoption of children.
-For the care of dependent people.
-For donations for ecological purposes and scientific and technical research and development.
-For acquisition of habitual residence by victims of terrorism.
-For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market.
-For investment in the acquisition of shares or social participations in new or recently created entities.
-For acquisition or rehabilitation of habitual residence in rural or similar nuclei.
-For the acquisition of textbooks and school supplies.
-For lease of habitual residence linked to certain dation-in-payment operations.
-For lease of social housing (landlord deduction).
-For over 70 years.
-By birth or adoption of the first and/or second child in populations of less than 10,000 inhabitants.
-For childcare expenses for children under 3 years of age.
-For investment in entities of the social economy.
Asturias (boxes 883 to 897)
-For unpaid fostering of people over 65 years of age.
-For acquisition or adaptation of the habitual residence for taxpayers with disabilities.
-For acquisition or adaptation of the habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.
-For investment in habitual residence that is considered protected.
-For lease of habitual residence.
-For donations of rustic farms in favor of the Principality of Asturias.
-For international adoption of minors.
-For multiple births or for two or more adoptions constituted on the same date.
-For large families.
-For single-parent families.
-For foster care of minors.
-For certification of sustainable forest management.
-For expenses of descendants in centers from zero to three years.
-For the acquisition of textbooks and school supplies.
-By birth or adoption of second and successive children in rural areas at risk of depopulation.
-For taxpayers who establish themselves as self-employed or self-employed in rural areas at risk of depopulation.
-For public transport expenses for residents in rural areas at risk of depopulation.
-For training expenses incurred by taxpayers who carry out specially qualified jobs, directly and mainly related to research and development, scientific or technical activities.
-For taxpayers who transfer their tax domicile to the Principality of Asturias for work reasons to carry out specially qualified jobs, directly and mainly related to research and development, scientific or technical activities.
-For obtaining subsidies and/or aid to alleviate the impact caused by Covid-19 on the sectors especially affected by the pandemic.
-For acquisition or rehabilitation of habitual residence in rural areas at risk of depopulation for taxpayers up to 35 years of age, large and single-parent families.
Balearic Islands (boxes 898 to 915)
-For certain investments to improve sustainability in the habitual residence.
-For lease of the habitual residence in the territory of the Balearic Islands in favor of certain groups.
-For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency.
-For expenses of acquisition of textbooks.
-For foreign language extracurricular learning expenses.
-To pursue higher education studies outside the island of habitual residence.
-For leasing of real estate in the territory of the Balearic Islands for housing (lessor deduction).
-For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons.
-For donations to certain entities for research, scientific or technological development, or innovation.
-For donations, assignments of use or loan contracts and business collaboration agreements, related to cultural, scientific and technological development patronage and cultural consumption
-By donations, transfers of use or commodatum contracts and collaboration agreements, related to sports patronage.
-For donations to certain entities whose purpose is the promotion of the Catalan language.
-For donations to third sector entities.
-For declarants with physical, mental or sensory disabilities or with descendants with this condition.
-For expenses related to descendants or foster children under six years of age for conciliation reasons.
-For investment in the acquisition of shares or social participations of new or recently created entities.
Canary Islands (boxes 916 to 945)
-For donations for ecological purposes.
-For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands.
-For donations and contributions for cultural, sports, research or teaching purposes.
-For donations to non-profit entities.
-For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest.
-For study expenses.
-For study expenses in infant, primary, compulsory secondary education, baccalaureate and intermediate vocational training.
-For transferring the habitual residence to another island of the Archipelago to carry out a work activity for someone else or an economic activity.
-For cash donations to descendants or adoptees under 35 years of age for the acquisition or rehabilitation of their first habitual residence.
-By birth or adoption of children.
-By taxpayers with disabilities and over 65 years of age.
-For fostering of minors.
-For single-parent families.
-For childcare expenses.
-For a large family.
-For investment in habitual residence.
-For energy rehabilitation works and reform of the habitual residence.
-For adaptation works of habitual housing for people with disabilities.
-For rental of habitual residence.
-For lease of habitual residence linked to certain dation-in-payment operations.
-For expenses in credit insurance premiums to cover non-payment of housing leases (landlord’s deduction).
-By unemployed taxpayers.
-Due to sickness expense (general).
-For dependent family members with disabilities.
-For personal, family and disability minimum for residents on the island of La Palma.
-Due to being uprooted by the volcanic eruption on the island of La Palma.
-For the transfer of temporary and free use of properties located on the island of La Palma.
-For illness expenses for residents on the island of La Palma.
for Income 2021-2022, explained in detail.
Cantabria (boxes 946 to 956)
-For lease of habitual residence by young people, the elderly and people with disabilities.
-For family care.
-For improvement works.
-For donations to foundations or to the Cantabria Coopera Fund or to Associations whose aims include supporting people with disabilities.
-For foster care of minors.
-For investment in the acquisition of shares and social participations of new or recently created entities.
-For illness expenses.
-For childcare expenses.
-For single-parent families.
-By birth and adoption of children.
-For rental contracts for homes located in areas of Cantabria at risk of depopulation and that constitute or will constitute the habitual residence of the tenant.
-For childcare expenses for taxpayers who have their habitual residence in rural areas of Cantabria at risk of depopulation.
-For the expenses incurred when moving the habitual residence to an area of Cantabria at risk of depopulation for work reasons for someone else’s account or for self-employment.
-For investments or donations to Social Economy entities established in Cantabria.
Castilla-La Mancha (boxes 957 to 969)
-By birth or adoption of children.
-For a large family.
-For a single-parent family.
-For expenses in the acquisition of textbooks and for the teaching of languages.
-For childcare expenses.
-Due to disability of the taxpayer.
-Due to disability of ascendants or descendants.
-For taxpayers over 75 years of age.
-For the care of ancestors over 75 years of age.
-For unpaid foster care of minors.
-For unpaid fostering of people over 65 or with disabilities.
-For lease of habitual residence for minors under 36 years of age.
-For lease…
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