Autonomous deductions are an important section of the Income statement. Depending on the community in which you reside, we can obtain a better result in the draft if we can take advantage of some of the benefits that the different regions collect in this Income Campaign.
Castilla y León is one of the communities that contemplates the most for its inhabitants. There are in terms of housing, birth, donations… and they are detailed below:
Disabled Taxpayers
Those aged 65 or over will have a deduction of 300 euros with a disability of at least 33%, which becomes 656 euros if it is at least 65%. Those under 65 with a disability of at least 65% will have a deduction of 300 euros. The limits to be able to take advantage of them are a sum of the general tax base and savings minus the personal and family minimum of 19,800 euros in individual taxation and 31,500 jointly.
Acquisition or rehabilitation of housing by young people in rural areas
15% of the amounts paid may be deducted (with a maximum base of 9,040 euros) as long as they are under 36 years of age, it is their first home (you cannot have more than 50% of a home), they reside in municipalities of less than 10,000 inhabitants and 3,000 if you live less than 30 kilometers from the provincial capital, that the acquisition is from 2005 and, if after 2015, it does not reach 135,000 euros. The individual tax limit is 19,800 euros and jointly 31,500.
For investment in environmental facilities and adaptation to disabled people in habitual residence
15% of the amounts invested in solar panels, water saving methods, improvements in thermal installation systems and adaptation works for accessibility and sensory communication may be deducted. The maximum deduction base is 20,000 euros.
Rehabilitation of housing for rent in rural areas
The deduction is 15% of the amounts paid for homes in towns with less than 10,000 inhabitants or less than 3,000 if the provincial capital is less than 30 kilometers away. The home must be rented to non-family members or at least put up for rent for the following five years, its value must not exceed 135,000 euros and the rental price cannot exceed 300 euros per month. The maximum deduction base is 20,000 euros.
Rental habitual residence for young people
You can deduct 20% of the amounts paid by those under 36 years of age with a limit of 459 euros or 25% with a limit of 612 euros if you live in a municipality with less than 10,000 inhabitants or less than 3,000 if you are 30 kilometers maximum from the provincial capital. The limit of the sum of the general tax base and savings minus the family and personal minimums is 18,900 in individual taxation and 31,500 jointly.
Investments and donations in recovery of the historical, cultural and natural heritage of Castilla y León
15% of these amounts can be deducted, provided that the sum of the general tax base and savings minus the family and personal minimum does not exceed 18,900 in individual taxation and 31,500 jointly.
Donations to promote research, development and innovation
You can also deduct 15% of these amounts. Here it should be noted that this deduction, added to the previous two, cannot exceed 10% of the sum of the general tax base and savings.
Promotion of sustainable activity
The deduction is 15% of the amount paid (with a deduction limit of 4,000 euros) for a pure electric vehicle or with extended range, as well as plug-in hybrid vehicles with range in electric mode of at least 40 kilometers. These vehicles cannot be used for professional purposes and must be kept for at least four years.
Acquisition of a newly built home for habitual residence
The deduction is 7.5% of the amounts paid in 2020, with a maximum deduction base of 9,040 euros per year, including expenses such as interest. It can be deducted in the tax period of the purchase and the four subsequent tax periods.
Entrepreneurship promotion
You can deduct 20% of the shares or participations acquired (with a limit of 10,000 euros) in companies with residence in Castilla y León and as long as they are maintained for at least three years and are not less than 0.5% and more than 45 % of total company.
Large family
The deduction is 500 euros if the condition of a large family is maintained throughout the tax period, adding 820 euros per descendant from the fourth (if they meet the minimum per descendant). In the case of a spouse or descendant with a disability of at least 65%, the deduction is doubled from 500 to 1,000 euros. The total tax base minus the personal and family minimum cannot exceed 18,900 euros in individual taxation and 31,500 jointly.
Birth or adoption of children
The child born or adopted in the tax period grants a deduction of 1,010 euros, the second one of 1,475 and the third and successive ones of 2,351 euros. These amounts double in the case of disability of 33% or more of the newborn and increase by 35% if you reside in municipalities with less than 5,000 inhabitants. The sum of the general tax base and savings minus the family and personal minimum cannot exceed 18,900 euros in individual taxation and 31,500 jointly.
Multiple births and simultaneous adoptions
The deduction is 50% of the deduction for birth or adoption in the case of two children, and becomes 100% of that deduction in three or more children. If there was a multiple birth or simultaneous adoption in 2018 or 2019, 901 euros can be deducted in the two subsequent tax periods. The limits of the sum of the general tax base and savings minus family and personal minimums are 18,900 euros in individual taxation and 31,500 jointly.
For child care
30% of the amounts paid to the household employee are deducted (limit 322 euros), as well as 100% of the pre-registration and enrollment expenses, assistance and food expenses with a limit of 1,320 euros. The children must be under four years of age, the parents must have an activity for others or their own account and the employed person must be registered with the Social Security. In addition, the sum of the general tax base and savings minus family and personal minimums cannot exceed 18,900 euros in individual taxation and 31,500 jointly.
Paternity
Castilla y León contemplates a deduction of 750 euros for contract suspension or interruption of activity due to paternity leave. If the permit does not reach the maximum allowed, the deduction will be 75 euros per full week. The general tax base and savings minus family and personal minimums must not exceed 18,900 euros in individual taxation and 31,500 in joint taxation.
For adoption expenses
The deduction is 784 euros per child and 3,625 euros in the case of international adoption. The sum of the general tax base and savings minus family and personal minimums must not exceed 18,900 euros in individual taxation and 31,500 in joint taxation.
For Social Security contributions by household employees
The deduction is 15% of the amounts paid with a limit of 300 euros, with a limit to the sum of the general tax base and savings minus the family and personal minimums of 18,900 euros in individual taxation and 31,500 in joint taxation.
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