It will begin in just three weeks, but taxpayers can already consult a lot of practical information in the official channels of the Tax Agency: from the news for this year to the deductions in each autonomous community.
Taxpayers in Castilla y León can now check what are the deductions available for this. They are explained in the 2021 Income Manual.
These are the deductions in Castilla y León for Income 2021-2022:
For rental of habitual residence for young people
Each taxpayer may deduct 20% of the rent payment with a limit of 459 euros, a percentage that rises to 25% if they live in a municipality or rural area with less than 10,000 inhabitants, or 3,000 inhabitants if it is less than 30 kilometers from a provincial capital. In the latter case, the maximum deduction will be 612 euros. The taxpayer must be under 36 years of age.
In addition, for the execution of this aid, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros together. Only the person or persons who are in the contract can be deducted.
For the purchase of electric vehicles
Each taxpayer may deduct 15% of the expense for the purchase of a pure electric or plug-in hybrid vehicle with an electric range of more than 40 kilometers. The vehicle may not cost more than 40,000 euros, may not be registered as for professional use and may not be sold for the next four years.
The maximum deduction will be 4,000 euros.
For the acquisition of a newly built home for habitual residence
Each taxpayer may deduct 7.5% of the expense for the purchase of a habitual residence, provided that it is their first home, they have habitual residence in the Community and it is a newly built property.
The maximum deduction base will be 9,040 euros per year that will be applied to the value of the purchase and the associated expenses, such as mortgage interest. The deduction will be extended four more years from the purchase.
For taxpayers affected by disability
Each taxpayer aged 65 or over with a disability equal to or greater than 33% may deduct 300 euros in the declaration, while people in this age group with a disability greater than 65% may deduct 656 euros. 300 euros may also be deducted for those under 65 years of age with a disability greater than 65%.
For the execution of this aid, the sum of the general tax base and the tax base of the taxpayer’s savings, less the personal and family minimum (boxes, and of the declaration), cannot exceed 18,900 euros in individual taxation and 31,500 euros together.
In addition, the taxpayer cannot be a user of public or concerted residences in Castilla y León.
For acquisition or rehabilitation of housing by young people in rural areas
Each taxpayer may deduct 15% of the cost of the acquisition or rehabilitation of housing in a municipality or rural area with less than 10,000 inhabitants, or 3,000 inhabitants if it is less than 30 kilometers from a provincial capital. The maximum deduction base is 9,040 euros per year.
Only the expenses incurred during the tax period of the declaration may be deducted, and it also includes the costs of construction assumptions (financial, political, social, legal and environmental).
The taxpayer must have their habitual residence in Castilla y León, they must be less than 36 years old (as of December 31, 2021), it must be their first home and the value of the house must be less than 135,000 euros.
In addition, for the execution of this aid, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros together.
For large family
Each taxpayer may deduct 500 euros if they have the status of a large family on December 31. The amount of the deduction will increase by 820 euros for each descendant, from the fourth.
If within that large family, one of the members has a disability equal to or greater than 65%, the deduction increases to 1,000 euros.
In the event that the parents file the declaration separately, the deduction will be divided equally.
For the execution of these aids, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and the declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros jointly. .
By birth or adoption of children
For each child born or adopted in 2021 it is possible to deduct:
-1,010 euros for the first child
-1,475 euros if it is the second child.
-2,351 euros if it is the third or successive children.
In the event that the child or adoptee has a disability equal to or greater than 33%, the amounts are doubled. The above figures will be 35% higher if the taxpayer lives in a municipality with less than 5,000 inhabitants.
In the event that the parents file the declaration separately, the deduction will be divided equally.
For the execution of these aids, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and the declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros jointly. .
For multiple births or simultaneous adoptions
The deductions of the previous section (Birth or adoption of children) will be altered if the birth is multiple or several children are adopted.
You will receive 50% of the deduction for each child if the birth or adoption involves two children. And it will be 100% per child if the birth or adoption is of three or more children.
In addition, in the case of multiple births or adoptions, the person may deduct 901 euros for the two years following the last birth or adoption.
For the execution of these aids, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and the declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros jointly. .
For the care of minor children
Parents who for work reasons have to leave their children in a children’s center or with a caregiver, may deduct 30% of the cost of the employee (with a maximum of 322 euros), and 100% of the expenses in nursery schools , nurseries or schools registered in the Registry of Centers for reconciling work and family life, with a maximum limit of 1,320 euros.
As requirements, the child must be under 4 years old, both parents must work and in the case of hiring a caregiver, they must be registered in the Special System for Domestic Employees of the Social Security.
For the execution of these aids, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and the declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros jointly. .
For adoption expenses
For each adopted child, the taxpayer may deduct 784 euros, which amounts to 3,625 if it is international.
In the event that the parents file the declaration separately, the deduction will be divided equally.
For the execution of these aids, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and the declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros jointly. .
For Social Security contributions for household employees
Each taxpayer may deduct 15% of the amounts paid in Social Security contributions by a domestic worker registered as Domestic Employees in the General Social Security Scheme.
The maximum deduction limit will be 300 euros and the taxpayer will have to have a child under four years of age.
For the execution of these aids, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and the declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros jointly.
For investment in environmental and adaptation facilities for people with disabilities in habitual residence
Each taxpayer may deduct 15% of the investments made to reform the habitual residence. These reforms will be to install solar panels, improve thermal installations, improve installations to save water and works to improve the accessibility of housing for a relative with a disability.
The maximum deduction base is 20,000 euros.
For investment in housing rehabilitation for rental in rural areas
Each taxpayer may deduct 15% of the investments destined to rehabilitate homes in a municipality or rural nucleus with less than 10,000 inhabitants, or 3,000 inhabitants if it is less than 30 kilometers from a provincial capital. The value of the home must be less than 135,000 euros, while the cost of the reform cannot exceed 25% of the value of the house.
In addition, the house must be rented in the following five years to third parties for a rent of less than 300 euros. The maximum deduction base is 20,000 euros.
For amounts invested in the historical and natural heritage of Castilla y León
Each taxpayer may deduct 15% of the investments destined to:
-The restoration, rehabilitation or repair of buildings of cultural interest or restoration works approved by the public administration. The investment must be borne by the owners
-Investments on natural assets located in Natural Areas or integrated into the Natura 2000 Network. The disbursement will be from the owners of the assets
For the execution of these aids, the sum of the general tax base plus the savings tax base less the personal and family minimum (boxes, and the declaration, respectively) cannot exceed 18,900 euros in individual taxation and 31,500 euros jointly. .
For amounts donated to foundations in Castilla y León
Each taxpayer may deduct 15% of the investments destined to:
-The rehabilitation of goods that are in the territory of Castilla y León, that are part of the Spanish Historical Heritage or the Cultural Heritage of Castilla y León
-Recovery, conservation or improvement of natural spaces and places integrated in the Natura 2000 Network
-Amounts donated to Foundations registered in the Registry of Foundations of Castilla y León classified as cultural, welfare or ecological
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