On April 7, the campaign to present the statement of income. Taxpayers will be held accountable to the Tax agency Regarding the annual income received during the year 2020 in a process whose result, to be returned or paid, is usually marked, among other things, by the autonomic deductions.
Law 22/2009 of December 18, which regulates the financing system of the autonomous communities of common regime and cities with autonomy statute, states that the communities can apply certain deductions referring to personal and family circumstances, subsidies or aid, and investments non-business, among other things.
In this way, each region may have different deductions that are added to those of a state nature. These are the following:
As the Tax Agency, in Andalusia, taxpayers with a grade of DISCAPACITY equal to or greater than 33% have the right to apply a deduction of 100 euros in the full autonomous fee. In addition, contributors With spouses or common-law partners with disabilities, they may also deduct 100 euros for the spouse or common-law partner who is not declaring the tax in the year and who is legally considered disabled to a degree equal to or greater than 65%.
On the other hand, if the taxpayer is responsible for ascendants or descendants with disabilities, they may also deduct the full autonomous fee of 100 euros. If, in addition, it is proven that people with disabilities they need help from third parties, the taxpayer may deduct 15% of the amount paid to Social Security for the fixed fee paid by the employer, with a limit of € 500
There are also deductions for beneficiaries of the subsidies for protected housing, for amounts invested in the rental of the habitual residence, for the birth or adoption of children, either nationally or internationally, and for the investment in the acquisition of shares and social participations as a result of agreements for the incorporation of companies or expansion of capital in mercantile companies.
There will be deductions for the father or mother of single parent family and, where appropriate, with ancestors over 75 years of age.
There will be deductions of 200 euros for each born or adopted child with a degree of disability greater than 33% during the tax period.
There will also be a deduction of 150 euros for the dependent care who live with the taxpayer for at least half of the tax period.
In the Principality of Asturias, if the taxpayer or his spouse, descendants or ascendants with whom he lives, are people with a degree of disability equal to or greater than 65%, a 3% deduction of the amounts invested, with the exception of interest, in the acquisition or adaptation of your habitual residence.
On the other hand, large families of general category can make the deduction of 505 euros and those of special category of 1,010 euros.
There is also the deduction of 303 euros for single parent families who are dependent on children of legal age with disabilities.
In the Balearic Islands there are deductions for certain investments in improving the sustainability of the habitual residence, for the lease of the habitual residence in favor of certain groups, for the leasing of real estate in the territory of the Balearic Islands intended for housing (landlord), for the rental of housing due to the temporary transfer of residence for work reasons and for certain subsidies and aid granted due to a declaration of area seriously affected by a civil protection emergency.
There are also deductions in education. Thus, there are deductions for textbook acquisition expenses, as well as expenses for extracurricular learning of foreign languages or for higher education studies outside the island of habitual residence.
On the other hand, there are deductions for donations to certain entities that work for research, scientific or technological development or innovation, and for assignments of use or loan contracts and business collaboration agreements related to cultural, cinematic and technological development patronage.
In the Canary Islands, for every taxpayer With a degree of disability greater than 33%, a deduction of 300 euros is established. There are also deductions for cash donations to descendants or adoptees under 35 years of age for the purchase of their first home.
There are deductions for each child born or adopted who has a degree of disability equal to or greater than 65% and for large families (for a general category this would be 500 euros and for a special category 1,000).
On the other hand there are deductions for works of adaptation of the habitual residence by people with disabilities.
Cantabrian taxpayers with a degree of disability equal to or greater than 65% may apply a 10% deduction by leasing the habitual residence. In addition, for each ascendant or descendant with the same degree of disability, deductions of 100 euros.
On the other hand, there are deductions for improvement works for the rehabilitation classified as such by the General Directorate of Housing of the Government of Cantabria, the improvement of the «energy efficiency, hygiene, health and environmental protection and accessibility to housing or the building in which it is located, the use of renewable energies, security and tightness, and in particular: replacement of electricity, water, gas, heating installations, as well as by the works of installation of telecommunication infrastructures that allow the access to the Internet and digital television services in the taxpayer’s home, with an annual limit of: 1,500 euros in individual taxation or 2,000 euros in joint taxation, when the taxpayer has an accredited degree of disability of 65% “, as explained from the Tax agency.
There are also deductions for sickness expenses.
Castilla la Mancha
In Castilla-La Mancha there are deductions for taxpayers with a degree of disability equal to or greater than 65%, for ascendant or descendant that generates the right to the minimum disability and who has an accredited degree of disability equal to or greater than 65% and for the unpaid foster care for the disabled.
There are also deductions for donations for international development cooperation and entities that fight against social exclusion and poverty, as well as those that help people with disabilities.
On the other hand there are deductions for large family.
Castile and Leon
Taxpayers in Castile and Leon With an age equal to or greater than 65 years and with a degree of disability greater than 33% or those under 65 with a degree of disability equal to or greater than 65% can apply a deduction of 300 euros. This may be higher if they are over 65 years of age and the degree of disability is higher.
There are deductions for large family, for investments in works and installations in the habitual residence for the adaptation and accessibility of people with disabilities and for the birth or adoption of children.
In Catalonia, taxpayers with a degree of disability equal to or greater than 65% or who are part of a large family with any of its members with a disability, 10% of the amounts paid for the rental of the habitual residence can be deducted.
In Extremadura there are deductions for care of family members with disabilities and for the habitual rental of housing.
In Galicia there are also deductions for large families, which are doubled when one of the spouses or descendants has a degree of disability equal to or greater than 65%.
Taxpayers aged 65 or over and with a degree of disability equal to or greater than 65%, can deduct 10% of the amounts paid to third parties that help them on a day-to-day basis.
In the Community of Madrid there are deductions for unpaid foster care for people over 65 with a degree of disability equal to or greater than 33%.
In La Rioja, 15% of the amounts paid in construction works adaptation to the habitual residence to improve accessibility for people with disabilities can also be deducted in the income statement
In the Valencian Community there are deductions for the birth or adoption of a child with a degree of physical or sensory disability greater than 65%, or a degree of psychic disability equal to or greater than 33%. There are also deductions for large family (300 for general category and 600 for special).
In addition, there are deductions for each ascendant over 65 years of age with a degree of physical or sensory disability equal to or greater than 65% or a psychic degree equal to or greater than 33% and for the acquisition or lease of a habitual residence by people with disabilities with the same requirements. .
In which boxes do I find the regional deductions?
In this table you can see where to find the regional aid within your income statement:
For more information, the Tax agency It has several documents that speak about the autonomic deductions. It is necessary to take them into account in order to correctly file the Income Tax return and have access to all the tax benefits that are possible.