Andalusia was the Spanish autonomous community that contributed the most taxpayers last year in the Income Statement, with more than 3.88 million. Due to the large number of filers for personal income tax (Personal Income Tax) that it has, it is important to highlight what its regional deductions are for this Income Campaign that has just begun.
The Tax Agency collects all these deductions, which serves as a guide for the taxpayer in all kinds of procedures related to the presentation of the return. The deductions of the Andalusian autonomous community are the following:
For beneficiaries of aid for protected housing
A deduction of 30 euros is granted for subsidies or aid received for the acquisition or rehabilitation of this type of housing. In order to apply this deduction, the sum of the general tax base and the savings of the family unit cannot exceed 2.5 times the IPREM (Public Indicator of Income for Multiple Effects) in the case of protected housing under the special regime, of four times the IPREM for protected housing under the general regime and 5.5 times the IPREM for limited-price protected housing.
For investment in protected primary residence
2% of the amounts invested in acquisition or rehabilitation (as of 2003) in a property that is or will be the taxpayer’s habitual residence is deducted. As in the previous deduction, the sum of the general tax base and savings of the family unit cannot exceed 2.5 times the IPREM (Public Indicator of Income for Multiple Effects) in protected housing under the special regime, nor four times the IPREM in protected housing under the general regime nor 5.5 times the IPREM in protected housing with a limited price. The maximum deduction base is 9,040 euros per year.
For investment in housing for young people
3% are deducted from the amounts paid for rehabilitation or acquisition of habitual residence (as of 2003) in taxpayers under 35 years of age, with a limit on the deductible base of 9,040 euros and provided that the sum of the taxable base general and savings does not exceed 19,000 euros in individual taxation and 24,000 euros in joint taxation.
For amounts invested in the rent of habitual residence
The deduction is 15% of the amounts paid with a limit of 500 euros provided that the person is under 35 years of age and the sum of the general tax base and savings does not exceed 19,000 euros in individual taxation or 24,000 euros in taxation joint.
By birth or adoption of children
The deduction is 50 euros per child born or adopted, although in the case of multiple births or adoptions the amount is doubled. The sum of the general tax bases and the savings cannot exceed 19,000 euros in individual taxation and 24,000 euros in joint taxation.
For adoption of children in the international arena
The deduction is 600 euros per child registered in the Civil Registry if it comes from an international adoption. The deduction limit, which can be divided between the parents, is calculated on the sum of the general tax base and the savings base, and is 80,000 euros in individual taxation and 100,000 euros jointly.
For fathers or mothers of a single parent family
They are granted a deduction of 100 euros if they live with minors or adults with judicially declared disability. This deduction increases by 100 euros for each ascendant over 75 years of age with whom you live.
For taxpayers with disabilities
A 100-euro deduction is granted for taxpayers with a disability of at least 33%, provided that the sum of the general tax bases and the savings do not exceed 19,000 euros per year in individual taxation and 24,000 euros per year in joint taxation.
For taxpayers with spouses or common-law partners with disabilities
100 euros are deducted per spouse who does not declare income tax and who has a disability of at least 65% and provided that the sum of the general tax bases and savings do not exceed 19,000 euros in individual taxation or 24,000 euros in taxation joint.
For assistance to people with disabilities
A deduction of 100 euros for each person with a disability who gives the right to the minimum for ascendants or descendants. The limit to the sum of the general tax base and savings is 80,000 euros in individual taxation and 100,000 euros in joint taxation.
If these people require the help of third parties, 15% of the amounts paid to Social Security (as contributions) may be deducted, up to a limit of 500 euros per year.
for domestic help
15% of the contributions paid to Social Security for the hiring of a domestic employee (for the habitual residence) with the limit of 250 euros per year is deducted.
For the acquisition of shares or social participations
20% of the amounts invested in the acquisition of shares or participations as a result of company creation processes or capital increases will be deducted with a limit of 4,000 euros per year. It is only applicable in operations in labor corporations, labor limited liability companies and cooperative societies. In addition, you cannot have more than 40% of the shares or participations, those acquired must be kept for at least three years and the fiscal and registered office of the company must be in Andalusia.
For legal defense expenses of the employment relationship
You can deduct the amounts paid for legal defense expenses for dismissal processes, contract terminations and claims for amounts up to a limit of 200 euros per year.
For large family
The deduction is 200 euros for large families in the general category and 400 euros for large families in the special category. The sum of the general tax bases and the savings cannot exceed 19,000 euros in individual taxation and 24,000 euros in joint taxation.
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