When making the Income Tax return, all possible details must be taken into account that make our result the most favorable possible. That is why it is necessary to attend even to the apparently most daily acts of life, since with them it is also possible to obtain benefits in the draft.
Thus, some invoices can be deducted in the Income statement. It is a concept, that of deducting invoices, that seems to be associated with self-employed people, but the truth is that a look at regional deductions allows knowing certain taxpayer expenses that are deductible without the need to be registered as self-employed. The key is to know them by heart to be able to take advantage of them
As they are regional deductions, not all taxpayers will be able to benefit from these deductions, but they are equally important: those who can benefit from them will see how their returns have a higher refund, reduce the amount paid to the Tax Agency or even go from being ‘to pay’ to become ‘to return’.
In all these cases it is very important to keep the invoice or ticket in question: it will not only serve the taxpayer to know the amount that can be deducted (if it does not exceed the established limits), it will also serve as proof in case the Treasury decides to ask for the origin of those deductible expenses.
It is highly recommended to go to the Practical Income Manual 2021 in your . It contains, broken down by community, all these deductions.
childcare expenses
It is the most frequent deduction within the section of regional deductions. Up to ten communities have this deduction: Aragón, Castilla-La Mancha, Madrid, Comunidad Valenciana (for children under three years of age), Asturias, Canarias, Cantabria, La Rioja (up to three years), Baleares (up to six years) and Murcia.
In both Cantabria and La Rioja, greater deductions are granted for people residing in municipalities at risk of depopulation or small municipalities, respectively.
Expenses for school supplies, textbooks and extracurriculars
It is another of the great items in terms of deductions. Eight autonomous communities present this deduction, which has differences: Aragón and Asturias base it on school material and textbooks, the Balearic Islands and Castilla-La Mancha also include language teaching. In addition, Castilla-La Mancha, Extremadura, Madrid and the Valencian Community leave out of the deductions the expenses in textbooks.
Expenses in the purchase of electric vehicles and bicycles
La Rioja, Cantabria and the Valencian Community offer deductions for expenses incurred in the purchase of electric bicycles, personal mobility vehicles, electric vehicles, plug-in hybrid vehicles. In addition, in La Rioja and the Valencian Community, conventional and unassisted bicycles are also included.
Internet expenses
Galicia has a deduction for expenses for registration fees and monthly fees for internet access on high-speed lines, and La Rioja has another deduction for internet access for emancipated young people, with higher percentages for people who live in small municipalities or belong to single-parent units.
sickness expenses
Both the Canary Islands and Cantabria have deductions for expenses and professional fees paid for illnesses, dental health, pregnancy and childbirth, accidents and disability, except in the case of pharmaceutical centers. In the Canary Islands, an extra deduction is granted to people affected by the La Palma volcano.
Supply expenses
La Rioja has a deduction for electricity and gas supply for emancipated youth. The deductions are greater in the case of small municipalities and in the case of single-parent units.
Public transport expenses
Asturias has a deduction for public transport expenses generated by people who live in rural areas at risk of depopulation.
Legal defense expenses
Andalusia presents this deduction for expenses “derived from the employment relationship in judicial proceedings for dismissal, termination of contract and claim for amounts”.
cultural expenses
The Valencian Community has a deduction for expenses for cultural subscriptions in the entities with which they have an agreement with the Generalitat.