For taxpayers, it is as important to meet the deadlines with the Treasury as it is to get some benefits in the Income statement. In this 2020-2021 Campaign, despite its peculiarities due to the pandemic, there is one thing that has not changed: the possibility of having a lifeline to hold on to so that the declaration can be returned to us ().
The deductions that the taxpayer can take advantage of, of course, differ depending on the autonomous community in which they reside. The inhabitants of Castilla-La Mancha have a wide variety of these deductions that have to do with the personal circumstances of the citizen, housing, donations… and they are the following:
By birth or adoption of children
The Castilla-La Mancha Treasury clarifies that the following amounts are received per birth or adoption and not per born or adopted child: 100 euros in the case of birth or adoption of one child, 300 euros in the case of two and 500 euros in the case of three and successive The limit of the sum of the general tax bases and savings is 27,000 euros in individual taxation and 36,000 jointly.
For large family
The deduction is 200 euros for large families in the general category and 400 euros for those in the special category, although in cases of disability of at least 65% of the spouse or descendant these amounts become 300 and 900 euros, respectively. The limit of the sum of the general tax bases and savings must be a maximum of 27,000 euros in individual taxation and 36,000 jointly.
Expenses on textbooks and language teaching
100% of the amounts paid for textbooks in basic education stages and 15% of the expenses for language teaching as an extracurricular activity can be deducted, with personalized limits depending on income, the type of declaration (joint or individual) and the type of family .
by disability
The deduction is 300 euros for taxpayers with a disability of at least 65%, with limits on the sum of the general tax base and savings of 27,000 euros in individual taxation and 36,000 in joint taxation.
Due to disability of descendants or ascendants
The deduction is also 300 euros as long as you have a disability of at least 65% and with the limits to the general tax base and savings in the previous section.
For over 75 years
The deduction is 150 euros, without conditions.
For the care of ancestors over 75 years of age
150 euros may be deducted for each of them, provided they do not reside for more than 30 calendar days in private or public residences. The limit to the general tax base and savings combined is 27,000 euros in individual taxation and 36,000 euros in joint taxation.
For unpaid fostering of people over 65 or with disabilities
600 euros will be deducted for each person over 65 years of age or with a 33% disability who lives with the taxpayer without generating the right to remuneration. To do this, you must live with him for more than 183 calendar days and you cannot exceed a sum of the general tax base and savings of 12,500 euros in individual taxation and 25,000 in joint taxation.
For lease of habitual residence of minors under 36 years of age
You can deduct 15% of the amounts paid up to a limit of 450 euros. This rises to 20% of the amounts paid and a limit of 612 euros for taxpayers residing in municipalities in the region with fewer than 2,500 inhabitants or between 2,500 and 10,000 inhabitants if they are more than 30 kilometers from any municipality with more than 50,000. population. The limits to the sum of the general tax base and savings minus the minimum for descendants are 12,500 euros in individual taxation and 25,000 in joint taxation.
For donations for international cooperation
15% of donations to associations and organizations residing in Castilla-La Mancha whose main purposes are “international cooperation, the fight against poverty and help for people with disabilities and social exclusion” can be deducted. The base of this deduction cannot exceed 10% of the taxpayer’s tax base.
For donations for research purposes
15% of these donations to organizations “whose purpose is scientific research and development and business innovation”, with a maximum deduction base of 10% of the full regional fee.
Donations and contributions to the conservation, repair and restoration of assets belonging to the cultural heritage of Castilla-La Mancha
15% of those pure and simple donations will be deducted to the list of organizations that appear in this link. The maximum deduction limit is 10% of the general tax base and the taxpayer’s savings.
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