Has already started . From this Wednesday, the Castilian-Manchegos can present their declaration through the Internet, and they will have until June 30 to reflect their income and expenses before the public entity. In addition, those who prefer to do it by phone, may do so from next May 5, while the offices of the Tax Agency will open their agendas to request an appointment from May 26.
One of the most interesting aspects to take into account are the deductions that each taxpayer can claim depending on the autonomous community in which they reside. In this case, the inhabitants of Castilla-La Mancha have several assumptions to take advantage of to pay as little as possible in their declaration or, in the best of cases, to return them. that can be applied in Castilla-La Mancha:
By birth or adoption of children
The community stipulates deductions of 100, 500 or 900 euros for each child born or adopted in the tax period. As specified, “what generates the right to each of these deductions is the number of children in each birth and not the number of births during the year.” For example, if in the year there are two births with only one child in each one, two deductions of 100 euros will correspond, while if there is a birth with two children, a deduction of 500 euros will correspond.
In order to apply this deduction, it is required that the sum of the general tax base and that of savings does not exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.
For large family
This deduction is 200 euros in the case of a large family in the general category and 400 in the case of a large family in the special category. In the event that one of the spouses or descendants has a degree of disability equal to or greater than 65% and generates the right to apply the minimum for disability, the amounts will amount to 300 and 900 euros.
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.
By single parent family
A deduction of 200 euros corresponds to the father or mother who on the date of accrual of the tax is part of a single-parent family. A single-parent family is considered “the one formed by the mother or father who are legally separated or without a marriage bond and the daughters and sons who exclusively live with and are economically dependent on one or the other”.
As in the previous cases, the sum of the general tax base and the savings does not exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.
For expenses on textbooks and language teaching
It is possible to deduct 100% of the expenses destined to the acquisition of textbooks during basic education (primary education, compulsory secondary education and basic grade training cycles), as well as 15% of the expenses in language teaching as extracurricular activity.
However, these deductions can only be applied according to limits established based on the tax base and the number of descendants ().
For childcare expenses
Taxpayers can deduct up to 15% of expenses in nurseries or early childhood education centers, with a maximum of 250 euros per child. However, this maximum will be reduced by 125 euros if the son or daughter turned 3 years old during that year. In both cases, the sum of the general tax base and the savings must not exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.
Due to disability of ascendants or descendants
For each ascendant or descendant with an accredited degree of disability equal to or greater than 65%, a deduction of 300 euros corresponds. However, this deduction is incompatible with the taxpayer’s disability deduction for the same person. In addition, the sum of the general tax base and that of savings cannot exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.
For taxpayers over 75 years of age
Taxpayers over the age of 75 are entitled to a deduction of 150 euros, as long as the sum of their general tax base and that of savings does not exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.
However, the Tax Agency warns that this deduction cannot be applied when the taxpayer resides for 30 days or more in Residential Centers for the Elderly of the Junta de Comunidades de Castilla-La Mancha or in places arranged or subsidized by it in other centers. with the exception of temporary stays derived from convalescence duly accredited by the Health Service of Castilla-La Mancha.
For the care of ancestors over 75 years of age
This case is exactly the same as the previous one. The taxpayer who is in charge of an ascendant over 75 years of age is entitled to a deduction of 150 euros, “provided that they are entitled to the application of “. In addition, it will not be applicable if that person resides for 30 days or more in Residential Centers for the Elderly of the Junta de Comunidades de Castilla-La Mancha or in places arranged or subsidized by it in other centers.
For unpaid foster care of minors
If a taxpayer takes in a minor under unpaid foster care for more than 183 days, they can take advantage of a deduction of 500 euros. And if it is the second or successive foster child, the amount amounts to 600 euros. In no case will minors who have been adopted during said tax period by the taxpayer be computed.
In the event of fostering minors through marriages or common-law unions, the amount of the deduction will be apportioned equally in the declaration of each of them if they opt for individual taxation. In addition, the sum of the general taxable base and that of the taxpayer’s savings must not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.
For unpaid fostering of people over 65 or with disabilities
If the taxpayer hosts a person over 65 years of age or with an accredited degree of disability equal to or greater than 33% for more than 183 days, a deduction of 600 euros will correspond.
This amount can only be received in foster care without compensation, when they have not obtained aid or subsidies from the Autonomous Community of Castilla-La Mancha. Nor can it be practiced (in the case of foster care for people over 65 years of age) when the foster care partner is linked to the taxpayer by a relationship of consanguinity or affinity up to the fourth degree included.
In addition, the sum of the general taxable base and that of the taxpayer’s savings must not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.
For lease of habitual residence for minors under 36 years of age
The taxpayer may deduct 15% of the rent, with a maximum of 450 euros, when the house is going to constitute his habitual residence in Castilla-La Mancha during the tax period. If the municipality has a population of up to 2,500 inhabitants, the deduction will be 20% (with a limit of 612 euros). It will also apply to municipalities with populations between 2,500 and 10,000 and are located at a distance greater than 30 kilometers from a municipality with a population of more than 50,000 inhabitants.
To request this deduction, the taxpayer must have his habitual residence in Castilla-La Mancha and be under 36 years of age. In addition, the sum of the general taxable base and that of the taxpayer’s savings must not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.
For lease of habitual residence linked to certain dation-in-payment operations
15% of the amount paid for the lease of the habitual residence may be deducted, up to a maximum of 450 euros, when the lease is linked to an operation for the adjudication of the habitual residence in payment of the entire outstanding debt of the loan or credit guaranteed by mortgage.
In addition, 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 lease of habitual residence by large families
As in the previous cases, the taxpayer who integrates a large family may deduct 15% of the amount paid for the lease of the habitual residence, up to a maximum of 450 euros. And as in the previous cases, the limits of the sum of the general tax base and savings minus the minimum for descendants must not exceed 12,500 euros in individual taxation and 25,000 in joint taxation.
For lease of habitual residence by single-parent families
The same happens for cases in which the taxpayer is part of a single-parent family. For the Tax Agency, it will be considered as such to be formed by the mother or father who are legally separated or without a marriage bond and the daughters and sons who exclusively live with and are financially dependent on one or the other.
The amount goes up to a maximum of 450 euros, as long as the sum of the general tax base and the taxpayer’s savings does not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.
For rental of habitual residence by people with disabilities
And the same happens in the event that the taxpayer has a degree of accredited disability equal to or greater than 65% (and they are entitled to the application of the minimum for disability of the taxpayer provided for in the Personal Income Tax Law). In these cases, the deductible amount will be 15% of the amount paid for the lease, with a maximum amount of 450 euros.
In the same way, the sum of the general tax base and that of the taxpayer’s savings must not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.
For amounts donated for international development cooperation
Taxpayers who make monetary donations for non-governmental organizations, foundations, associations to help people with disabilities and other entities may deduct 15% of them.
However, the base of the deduction may not exceed 10% of the taxable base of the taxpayer. In addition, the deduction will only be applicable when the recipients of the donations are registered in the corresponding records of the Autonomous Community of Castilla-La Mancha.
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