The Income Campaign is the most important event for the bulk of taxpayers who pay Personal Income Tax (IRPF) and, therefore, so is the most populous autonomous community in the country, Andalusia.
The Andalusian region, , has its own autonomous deductions, an important section in which its taxpayers have to pay close attention in order to optimize their Income statement as much as possible. The one that this community contemplates for its citizens.
For beneficiaries of subsidized housing aid
The deduction is 30 euros for those taxpayers who have received aid or subsidies for the acquisition or rehabilitation of subsidized housing. It can only be received in the tax period in which this aid was received and in joint taxation it is also 30 euros even if there are several beneficiaries in the family unit. The annual income of the family unit cannot exceed 2.5 or 3.5 or 5.5 times the Iprem in the cases of special, general and limited-price subsidized housing, respectively.
Investment in protected habitual residence
2% of the amounts invested for the acquisition or rehabilitation of protected primary residence in the tax period may be deducted, with the same limits to the income of the family unit as in the previous section. This deduction only applies to acquisitions and rehabilitations begun before January 1, 2003.
Investment in habitual residence for persons under 35
3% of the amounts invested for the acquisition or rehabilitation of habitual residence will be deducted. In case of joint taxation, only one of the members must be under 35 years of age, and the limits of the sum of the general tax base and savings is 19,000 euros in individual taxation and 24,000 jointly. This deduction only applies to acquisitions and rehabilitations begun before January 1, 2003.
For rental of habitual residence
You can deduct 15% of the amounts paid for rental in the tax period, with a limit of 500 euros. The taxpayer (or one of them in joint taxation) must be under 35 years of age and the limits to the sum of the general tax base and savings are 19,000 euros in individual taxation and 24,000 jointly.
By birth or adoption of children
The deduction is 50 euros for each child born or adopted in the tax period, with an increase of 50 euros extra per new child from the second. The limits to the sum of the general tax base and savings are 19,000 euros in individual taxation and 24,000 in joint taxation. If two taxpayers are entitled to it, it will be divided equally.
By adoption of children in the international arena
600 euros will be deducted for each adopted child in international cases. The limit of the sum of the general tax base and savings will be 80,000 euros in individual taxation and 100,000 jointly and can be divided equally if two taxpayers are entitled to it.
For single-parent families and/or with ascendants over 75
The deduction is 100 euros for fathers or mothers of a single-parent family with dependent minor children or adults with declared disability, and it will be increased by 100 euros more for each ascendant over 75 years of age with whom they live. The limit of the sum of the general tax base and savings is 80,000 euros in individual taxation and 100,000 in joint taxation.
by disability
Taxpayers with a recognized disability of at least 33% will have a deduction of 100 euros, with a limit on the sum of the general tax base and savings of 19,000 euros in individual taxation and 24,000 euros in joint taxation.
For taxpayers with spouses or common-law partners with disabilities
The deduction is 100 euros if said spouse or common-law partner (must be registered) does not present the declaration and has a disability of at least 65%. The limit to the sum of the general tax bases and savings is 19,000 euros in individual taxation and 24,000 jointly.
For assistance to people with disabilities
Andalusia contemplates a deduction of 100 euros “for each person with a disability who grants the right to the application of the minimum for disability of ascendants or descendants”, as long as the sum of the general tax base and savings does not exceed 80,000 euros in individual taxation. and 100,000 jointly.
In addition, the employer taxpayer who hires third parties to provide this assistance may deduct 15% of the amounts paid to Social Security, with a limit of 500 euros.
for domestic help
The deduction is 15% of the amounts paid to Social Security by the employer that correspond to the contribution per employee or domestic employee, with a limit of 250 euros. Common-law couples or married couples in which both carry out work activity or have minors in their care, in addition to single-parent families with minors in their care or adults with a recognized disability, can benefit from this.
By acquisition of shares or participations
The acquisition of shares and social participations as a result of company incorporation agreements or capital increase in commercial companies resident in Andalusia will give the right to a deduction of 20% of the amounts paid up to a limit of 4,000 euros. The companies must be a Labor Limited Company, a Labor Limited Liability Company or a Cooperative Company, they must never hold 40% of the shares or their voting rights, and the participation must last at least three years.
For legal defense expenses of the employment relationship
Workers who need legal defense may deduct up to a maximum of 200 euros (in joint or individual taxation) from the amounts paid to professionals in this concept for “judicial proceedings for dismissal, termination of contract and claim for amounts”.
For amounts donated to the fight against covid-19
Andalusia is one of the communities with autonomous deductions. Specifically, it is allowed to deduct 15% of the amounts donated to the Andalusian Health Service for “financing spending programs or actions whose purpose is to fight the advance of covid-19”, with a limit of 500 euros in taxation. individual or joint.
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