They can be one of our great allies in the Income statement. It does not matter the territory in which you reside: the communities always have small aid that, depending on each case, can mean the difference between a declaration to be paid or to be returned.
Aragon is no exception. The community contemplates regional deductions in fields as common as birth, disability, housing, donations… and they are the following:
By birth or adoption from the third child
The deduction, in general, is 500 euros and rises to 600 euros when the sum of the general tax bases and the savings minus the minimum for descendants and the taxpayer do not exceed 21,000 euros in an individual return and 35,000 jointly.
By birth or adoption of a child with a disability of 33%
Taxpayers may deduct 200 euros for each birth or adoption of this type in the tax period.
By international adoption of children
Aragon contemplates a deduction of 600 euros for each adoption of this type in the tax period.
For care of dependent people
The deduction is 150 euros per dependent person, who may not have more than 8,000 euros of annual income, must live with the taxpayer for at least half the year and must be an ascendant over 75 years of age or an ascendant or descendant with a disability of at least minus 65%. The sum of the general tax base and savings minus the minimum for the taxpayer and descendants must be a maximum of 21,000 euros in an individual return and 35,000 jointly.
For donations for ecological purposes
These and those intended for research and scientific and technical development have a deduction of 20% of the amounts paid, up to 10% of the full regional fee.
Acquisition of habitual residence by victims of terrorism
The deduction is 3% of the amounts paid during the tax period, provided that it is covered by some form of public housing protection.
By investment in companies in the expansion companies segment in the MAB
20% of the amounts invested in the acquisition of shares or participations for capital increase agreements in companies in the expansion segment of the Alternative Stock Market (MAB) will be deducted, with a limit of 10,000 euros. The companies must reside in Aragon and the taxpayer cannot have more than 10% of the shares and must keep them for at least two years.
For investment in recent or newly created companies
20% of the amounts invested in the purchase of shares or participations in this type of company will be deducted, with a limit of 4,000 euros. The taxpayer cannot be on its board of directors, nor carry out executive functions nor maintain an employment relationship with it. The company must have its residence in Aragon and be a Public Limited Company, Limited Company, Labor Limited Company or Labor Limited Company.
For purchase or rehabilitation of habitual residence in rural or similar nuclei
The deduction is 5% of the amounts paid in the tax period. The taxpayer must be under 36 years of age, that it be their first home, that it be in a municipality with less than 3,000 inhabitants or in a smaller local entity or singular population entity, in addition to not exceeding the sum of the general tax base and the savings minus the minimum of the taxpayer and by descendants the 21,000 euros in individual taxation and 35,000 jointly.
For the purchase of books and school supplies
100% of the expenses for textbooks and school supplies for Primary Education and Compulsory Secondary Education can be deducted, with differentiated limits for individual and joint declarations, as well as for general tax base, savings, minimum for descendants and large families .
For lease of habitual residence linked to payment dation operations
10% of the amounts paid will be deducted with a maximum base of 4,800 euros, provided that the sum of the general tax bases and savings does not exceed 15,000 euros in individual taxation and 25,000 in joint taxation.
For lease of social housing (for the landlord)
You can deduct 30% of the full regional income tax that corresponds to the income from the real estate capital of these leases. To do this, the landlord has to make one or more homes available to the Government of Aragon for the Social Housing Plan.
For over 70 years
The deduction is 75 euros per taxpayer aged 70 or over, provided that the sum of the general tax base and savings do not exceed 23,000 euros in individual taxation and 35,000 jointly.
By birth and adoption of the first and/or second child in populations of less than 10,000 inhabitants
The deduction is 100 euros for the first and 150 euros for the second, although it rises to 200 and 300 euros, respectively, if the sum of the general tax base and savings does not exceed 23,000 euros in individual taxation and 35,000 jointly. .
For childcare expenses for children under three years of age
15% of the amounts paid in the tax period with a limit of 250 euros. In the year in which the child turns three, the limit will be 125 euros. The sum of the general tax base and savings (cannot exceed 4,000 euros) cannot exceed 35,000 euros in joint taxation and 50,000 euros in individual taxation.
For investment in social economy entities
20% of the amounts invested, with a limit of 4,000 euros. The taxpayer’s participation, added to that of his spouse and relatives up to the third degree, cannot exceed 40% of the capital or voting rights and must be maintained for at least 5 years. The entity must also reside in Aragon.
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