These are the deductions in Catalonia for Income 2020-2021

The Income Campaign has already started and taxpayers are beginning to review their drafts. Nothing must be neglected, and in order to have a better result in our declaration it is important to spend a good amount of time on the regional deductions, which each region establishes in a different way.

In Catalonia, the Generalitat has, for this reason, its own deductions, which, by the way, even have a small novelty due to the coronavirus pandemic and its economic consequences for those affected by an Erte. These are all the deductions from the Catalan autonomous community, all of them included in the .

By birth or adoption of a child

This deduction is 150 euros for each parent in individual taxation for birth or adoption in the tax year. The deduction is 300 euros in joint taxation.

For rental of habitual residence

The deduction is 10% of the amounts paid in the tax period, with a limit of 300 euros for people up to 32 years of age, with six months or more of unemployment, a disability of 65% or more, widows or 65 years or more. . The limit is 600 euros for people who pay more than 10% of their total net income for rent and for whom the sum of the general tax base and savings minus the personal and family minimum does not reach 20.00 euros. .

If several people are entitled to this aid, it must be divided by the number of taxpayers, since it is a deduction per rental, not per person. Also, it can only be applied once.

Payment of interest on master’s and doctoral loans

The deduction will be the amount of interest paid in the tax period for loans for the study of a master’s or doctorate through the Agency for the Management of University and Research Grants.

For widowers in 2018, 2019 and 2020

People who have become widows in 2018, 2019 and 2020 have a deduction of 150 euros in general and 300 euros if they are responsible for one or more descendants that grant the right to apply the minimum for descendants. These deductions are entitled to apply in the year of death and the following two (if the circumstances continue).

Promotion of the use of the Catalan or Occitan language

15% of the donations will be deducted to promote the use of these languages, with a limit of 10% of the full regional fee. The donations must be made to the Institute of Catalan Studies, the Institute of Aranese Studies, the Aranese Academy of the Occitan Language or any of the public or non-profit entities “whose purpose is to promote the Catalan language or the Occitan”.

Grants for research and innovation

25% of the donations will be deducted, with a limit of 10% of the full regional quota, to university institutes and research centers attached to Catalan universities, as well as research centers promoted or participated in by the Generalitat.

Donations for the benefit of the environment

Donations to entities for the benefit of the environment, the conservation of natural heritage and custody of the territory have a deduction of 15%, with a limit of 5% of the full regional quota.

Habitual residence rehabilitation

The deduction is 1.5% of the amounts spent in the tax period, with a limit of 9,040 euros.

Investments from angel investors

30% of the amounts invested in the acquisition of shares or company participations will be deducted, with a limit of 6,000 euros in public limited companies, limited companies, labor limited companies and labor limited companies domiciled in Catalonia. The deduction is 50% up to 12,000 euros in the case of investments in companies created or owned by research centers or universities.

Autonomous section for investment in habitual residence

In Catalonia, the deduction is 7.5% in general and 15% for rehabilitation works on homes for people with disabilities. The general tranche can go to 9% for houses purchased before July 30, 2011 in the case of people aged 32 or less, being unemployed for at least six months, having a 65% disability or being part of a family unit with a child, with a limit of 30,000 euros of total tax base minus the personal and family minimum.

Deduction for two collectors in Erte

This is a measure implemented, and is based on deducting the difference between the full regional quota and the full state quota, as long as it is positive, with the objective of facing other citizens who are not in Erte.