The Main developments in the Income Statement of 2018 they have to do with the exemption from paying income tax for maternity and paternity benefits or the reduction of the quota for the lowest income, the extension of deductions for families and maternity. These new state measures are joined by all those approved by the autonomous communities and which have been compiled by the REAF tax advisors:
-Driving of 1,500 euros for expenses for studying higher education outside the island of habitual residence.
-Delivery of 75%, with a maximum of 400 euros for the expenses of credit insurance premiums that cover totally or partially the non-payment of rental income of real estate intended for housing.
-Deduct of 15%, with a maximum of 400 euros, of the rental costs of housing due to the temporary transfer of your island of residence to another Balearic archipelago in the scope of a same employment relationship for hire or reward.
– Deduction of 250 euros for each child in foster care regime of emergency, temporary or permanent.
-Disection of 100 euros for single-parent families, provided that the taxpayer does not live with a person other than their descendants.
-Duction of 15% for certain donations to the Canarian public administration, cultural, scientific companies …
-It regulates a scale to determine the percentage of deduction for donations to non-profit entities (up to 150 euros 37.5% and the rest, 15%).
-Druction of 10%, with a maximum base of 7,000 euros of the amounts allocated by the holders of real estate to energy rehabilitation.
-Disection of 100 euros for study expenses in early childhood education, primary, compulsory secondary education, high school and vocational training.
-Disection of 10% of the expenses of illness, including those originated by the acquisition of devices and accessories, prescription glasses and contact lenses.
– Deduction of 500 euros for dependent relatives with disabilities.
-Approves the regional rate with rates from 9.50 to 25%.
-Deduction of 15% of the amounts invested in the rehabilitation of buildings located in historic centers, with a limit of 9,000 euros.
– Deduction of 20% with a limit of 20,000 euros of the amounts invested in the acquisition of share capital in agrarian companies and agricultural cooperative societies or community exploitation of land.
-Deduction for the aid received for the damages caused by the fires in Galicia during October 2017.
-Approve the regional rate with rates from 9.50 to 25.50%.
-Increases minimums for disability of descendants by 10% (3,300 and 9,900 euros).
-Disection of 100 euros per month for each child from 0 to 3 years when the habitual residence resides in small municipalities.
-Deduction of up to 600 euros for each child from 0 to 3 years of schooling in schools or children's centers.
-Display of 15% for the acquisition of new electric vehicles, provided that they belong to one of the categories defined in Directive 2017/46 / EC and meet certain requirements. The basis of the deduction may not exceed certain limits.
-Disection of 100 euros for the lease of housing for young people under 36 years of age through the rental bag of the Government of La Rioja.
-Deduction of 30-40% of Internet access expenses for emancipated youth.
-Driving of 15-20-25% of the expenses for light and gas supply for domestic use for emancipated young people.
– Deduction of 15% with a maximum base of 9,000 euros for investment in habitual housing for young people under 36 years of age.
-Approve the regional rate with rates from 9 to 21%, reducing the minimum rate by 0.5 points.
-Deduction of 15% of the amounts donated to foundations that meet the requirements of the Law of Foundations of the Community of Madrid and elementary and basic sports clubs.
– Deduction of 20%, with a limit of 400 euros, for contributions by the Special System for Domestic Employees of the General Social Security Scheme if the family has a child under three years of age. Large families deduct 30%, with a limit of 500 euros.