Catalonia is one of the autonomous communities with the most Income tax returns filed in the last campaign, with more than 3.8 million filings. These data make it the second region with the largest number of taxpayers, for which there are a series of regional deductions in the 2021-2022 Income Campaign that has just begun.
These deductions that the Tax Agency has published on its website and provide different reductions in the taxpayers’ declaration in aspects as varied as maternity, rent, housing rehabilitation or even the existence of two or more payers.
In order to benefit from these deductions, taxpayers must prove that their residence in the 2021 financial year was in Catalonia. The Tax Agency’s criteria in this regard is clear: in order to prove residence, it is necessary to remain in the territory for more than 183 days.
By birth or adoption of a child
A deduction of 150 euros is granted for birth or adoption in the tax period. This deduction is for each of the individual declarations of the parents: it will be 300 euros in the case of a joint declaration.
For rent of the habitual residence
You can deduct 10% of the amounts paid for rent with a limit of 300 euros or 600 euros (limit for the same dwelling) if you belong to a large family and meet the last two criteria on this list:
-That the taxpayer has a maximum of 32 years, has been unemployed 183 days of the month, has a disability of 65% or is a widower and has 65 years or more.
-That the sum of the general tax bases and savings less the personal and family limit does not exceed 20,000 euros per year.
-That the amounts paid for rent exceed 10% of the taxpayer’s net income.
For the payment of interest on master’s and doctoral loans
The amounts paid as interest corresponding to loans granted through the Agency for the Management of University and Research Grants may be deducted.
For taxpayers who have been widowed from 2019 to 2021
Taxpayers who have been widowed during those years will have a deduction of 150 euros that can be applied during the exercise of the causal event and the two subsequent ones. People who are responsible for one or more descendants will have a deduction of 300 euros.
For donations to promote Catalan or Occitan
15% of the amounts donated will be deducted (with a limit of 10% of the full regional quota) to the Institute of Catalan Studies, the Institute of Aranese Studies-Academia Aranesa de la Lengua Occitana or private non-profit entities, trade union organizations , business, professional associations or other public law corporations whose objective is the promotion of the Catalan language or the Occitan language.
For donations to promote scientific research
25% of the amounts donated will be deducted (with a limit of 10% of the full regional quota) to university institutes and other research centers integrated or attached to Catalan universities, as well as to research centers promoted or participated by the Generalitat whose purpose is to promote scientific research and technological development and innovation.
For rehabilitation of the habitual residence
1.5% of the amounts paid in works for the rehabilitation of the habitual residence (or the residence that will be habitual) of the taxpayer are deducted, with a maximum base of 9,040 euros per year.
For donations in favor of the environment
The taxpayer may deduct 15% of the amounts donated (with a limit of 5% of the full regional quota) to associations or foundations included in the census of environmental entities linked to ecology and protection and improvement of the environment.
For investment by an angel investor to acquire shares
The deduction is 30% of the amounts paid in the acquisition of shares or social participations in the constitution of companies or capital increases with a limit of 6,000 euros per year. The deduction is 50% and a limit of 12,000 euros in companies created or owned by universities or research centers. To qualify for the deduction:
-The taxpayer (nor the sum of the declarant himself and his relatives up to the third degree of affinity or consanguinity) must not hoard more than 35% of the capital stock and must maintain the shares and participations for at least three years.
-The company must be a public limited company, a limited company, a labor limited company or a labor limited company.
-The company must have its fiscal and social residence in Catalonia.
-The company must carry out an economic activity.
-The company must have at least one person hired full-time and registered with Social Security.
-The company must have an annual turnover of less than one million euros.
-In cases of capital increase, the company must not be listed on the national stock market or on the alternative stock market and must have been incorporated in the three years prior to the capital increase.
For the regional section of investment in primary residence
Taxpayers who take advantage of the deduction for investment in habitual residence will have a deduction of 7.5% and 15% if the works are for adaptation for people with disabilities.
For homes acquired before July 30, 2011, there is a 9% deduction if the taxpayer is 32 years old or younger, has been unemployed at least 183 days a year, has a disability of at least 65%, or is part of a family unit in which there is a child. In addition, the total tax base minus the personal and family minimum cannot exceed 30,000 euros per year.
Due to filing obligation by several payers
The taxpayer may deduct the difference between the full regional quota and the full state quota as long as it is positive. Only people with incomes between 14,000 and 22,000 euros who have to file the declaration for having two or more payers during the year can benefit from it.
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