Regional deductions will once again be a reason for differences in the income campaign. Taxpayers from Madrid, Valencia or the Balearic Islands will find more new features and advantages than a Catalan, despite having the same income.
That of community deductions is a world of possibilities. “Madrid is the one that has the most changes, with six new ones. Such as the purchase of housing for young people or rental expenses for landlords. As an anecdote we see that in La Rioja and the Valencian Community to promote healthy living and health they have included deductions for gym fees,” explains Aitor Fernández, tax expert at the online consultancy TaxDown.
These are the most notable of each autonomy.
In the deductions of Andalusia, in the field of housing, a 5% deduction stands out in amounts paid for the purchase or rehabilitation of a protected habitual residence; and a 15% deduction, up to 600 euros in general, for renting a primary residence for those under 35 years of age or over 65 years of age.
In the family sphere, deductions for disability (150 euros) and for payments in assistance to people with disabilities (up to 20%) stand out; a deduction of between 200 and 400 euros for each child born or adopted in the tax year, as well as if they are fostered by relatives; a deduction of 600 euros per child adopted internationally; or a deduction of 100 euros for single parents with ascendants over 75 years of age and for taxpayers with spouses or de facto partners with disabilities.
There are also deductions of between 200 and 400 euros per large family or 20% for payments to Social Security for a domestic worker, with a limit of 500 euros, or up to 200 euros per payment for legal defense in a labor case.
In the educational field, 15% of expenses can be deducted for school or extracurricular teaching of languages, computing or both, with a maximum of 150 euros per year per descendant.
All deductions and requirements to access them in Andalusia can be consulted in detail at this link.
In the case of Aragón, this year the difference is in the requirements for deductions for purchasing textbooks, births or care.
In the family sphere, deductions of between 500 and 600 euros are given for the birth or adoption of a third or successive child or international adoption; 200 euros for the birth or adoption of a child with a minimum disability of 33%; 150 euros for the care of dependent people; 75 euros for people over 70 years old; or 15% on daycare payments for children under 3 years old with a maximum of 250 euros, which falls by half when they turn 3 years old. There is also a deduction of up to 300 euros for the birth or adoption of the first or second child in towns of less than 10,000 inhabitants.
In education, the 100% deduction for the purchase of textbooks or school supplies stands out, with limits of between 25 and 100 euros.
In housing, there are deductions of 600 euros per residence in certain municipalities – “rural settlements at extreme risk of depopulation” -; up to 7.5% for the purchase or rehabilitation of a habitual residence in rural or similar areas; 3% for purchases by victims of terrorism; for leasing of social housing for the landlord (30%), and for leasing of habitual residence in certain dación en pago transactions (10%, maximum base of 4,800 euros).
There are also deductions of 20% for investing in the Alternative Stock Market (MAB) with certain requirements and a limit of 10,000 euros, or 20% for investing in social economy entities or newly created entities, with a limit of 4,000 euros. And they reach 20% for donations with ecological purposes and in scientific and technical R&D.
Deductions are maintained for hosting Ukrainian people or families displaced by the war – 300 euros per person hosted, with a maximum of 1,000 euros – and for humanitarian aid to the Ukrainian people, with up to 20% of the donation.
All deductions and requirements to access them in Aragón can be consulted in detail at this link.
In the principality nothing changes after the general improvement in last year’s maximum figures. Among others, there are deductions of 300 euros for living with a child or adopted child under 25 years of age (600 for the second and subsequent children); 500 euros for living with a person over 65 years of age without compensation or aid; 1,000 euros for multiple births or adoptions; 1,500 euros for international adoptions; of up to 2,000 euros for a large family, and 500 euros for single-parent families or for foster care of minors. 300 euros are also deducted for the birth or adoption of a second and subsequent children in rural areas at risk of depopulation.
In the educational field, up to 100% of expenses for the purchase of textbooks and school supplies can be deducted (maximum of up to 100 euros) and up to 30% of expenses in centers from 0 to 3 years old, with a maximum of 1,000 euros per descendant. In addition, anyone who spends on training in especially qualified jobs related to R&D, science or technology may deduct 100% of the expense, up to 2,000 euros.
In housing, there are deductions of between 500 and 1,000 euros for renting the habitual residence or 100% of investments in protected habitual residences, with a limit of 5,000 euros. Young people under 35 years of age may deduct up to 1,000 euros in expenses incurred in the year of emancipation. And those who have moved to Asturias in 2023 for work reasons in highly qualified jobs can deduct 15% of the expenses they have incurred, up to 2,000 euros.
In the rural case, 100% of transportation expenses in rural areas at risk of depopulation are also deducted, with a maximum of 100 euros, for the purchase and rehabilitation of housing in places at risk of depopulation and 1,000 euros are deducted for establishing yourself as self-employed in areas at risk of depopulation.
In mobility, 15% of the expense in the purchase of an electric vehicle can be deducted.
All deductions and requirements to access them in Asturias can be consulted in detail at this link.
As a novelty, this year a deduction is introduced for the birth of children, with 800 euros for the first and up to 1,400 for the fourth and subsequent children; by adoption (same figures) and by regional subsidies and aid received to alleviate the impact of inflation. Likewise, those for school expenses or housing rentals for young people are improved: now up to 20% of monthly payments can be deducted. Patch for one of the great problems on the islands.
Among the different deductions in the Balearic Islands, some have to do with insularity, such as deductions of up to 1,800 euros if a descendant or adoptee studies outside the island of habitual residence in the upper stage. There is also a deduction of 40% and up to 660 euros for conciliation reasons, which require expenses in daycare, custody or dining room services and hiring a person to care for them.
Others are similar to the other autonomies, such as deductions of up to 75% or 440 euros for non-payment of rent insurance; 100% and up to a maximum of 350 euros for the purchase of school textbooks; 15% and 110 euros for extracurricular language learning; up to 50% of the investment for sustainability improvements in the habitual residence; up to 50% for investment in new companies; up to 165 euros for disability; up to 15% of the donation to entities that promote the Catalan language; 25% in R&D or third sector entities…
Regarding last year’s developments, the deduction to compensate for the increase in the cost of the variable mortgage increases from 250 to 400 euros, while those linked to the conflict in Ukraine disappear.
All deductions and requirements to access them in the Balearic Islands can be consulted in detail at this link.
The Canary Islands is one of the autonomies with the most deductions and has increased benefits in the majority. Others that are not present in the rest of the autonomies stand out. About 12% and up to 840 euros for illness expenses or 120 euros for being unemployed.
In the case of real estate, there are deductions of up to 24% and 720 euros for renting a habitual residence, 300 euros for taking the habitual residence to another Canary Island for work, and up to 5% of the expense for investments in a habitual residence. . Added to these are 12% for investments for energy rehabilitation and housing reform. Also for cash donations to those under 35 years of age to buy or rehabilitate the home, up to 3% of the amount donated and 720 euros. Those who have a rented home with non-payment insurance contracted can deduct up to 150 euros or 75% of the amounts paid.
In the family sphere, 18% of daycare expenses for children under 3 years old can be deducted, up to 480 euros per year; There are deductions of up to 720 euros per large family, which rise to 1,320 if there is a disability; 120 euros per single-parent family; 144 euros for being over 65 years of age, up to 840 euros for children born or adopted in 2023, 300 euros for fostering minors, 600 euros for dependent family members with disabilities…
In studies, for each descendant or adoptee, a general deduction of 1,800-1,920 euros is given for expenses and 100% for the purchase of books, uniform, transportation, dining room, reinforcement… In the latter case, the maximum limit is 120 euros for the first minor, with an additional 60 for the second and remaining.
This year there is no longer any uprooting due to the eruption of the La Palma volcano last year. Yes, the deduction for price increases continues, which ranges from 125 euros to 225 euros depending on the income in individual or joint taxation.
All deductions and requirements to access them in the Canary Islands can be consulted in detail at this link.
Among the income deductions in Cantabria there are no new developments, but there is a reduction in maximum bases in general. The one introduced in 2022 to mitigate the impact of inflation on the purchase of basic products even disappears.
The usual ones include deductions of 10% for rental housing for those under 35, over 65 and disabled, up to 600 euros; for housing improvement works (15%, 2,000 euros); 20% and 1,200 euros for renting in areas at risk of depopulation, and 500 euros for moving for work reasons to an area at risk of depopulation.
In the family area, the deduction for caring for family members is reduced to 100 euros, whether they are minors or elderly, and for illness expenses it remains at 10% (with a maximum of 700 euros, 100 less than last year).
In addition, there are deductions of 15% for daycare expenses (maximum 300 euros, 30% and up to 600 in rural areas at risk of depopulation) or 200 euros for single-parent families (previously 300); of 100 euros for birth or adoption (previously 150) or up to 240 euros for foster care of minors (previously 360).
All deductions and requirements to access them in Cantabria can be consulted in detail at this link.
Moving on to Castilla-La Mancha, it is another of those that withdraws deductions due to the effect of inflation.
In family deductions there are deductions of 100 to 900 euros for birth or adoption depending on the children you have; from 200 to 900 euros per large family; 200 euros per single-parent family; 300 euros for disability of the taxpayer or his ascendants or descendants.
Taxpayers over 75 years of age can deduct 150 euros. There are also deductions of up to 600 euros for hosting a person over 65 years of age with a disability, 600 euros for hosting a minor family member without remuneration or 150 euros for caring for ascendants over 75 years of age.
In education, as in other autonomies, 100% can be deducted on textbook purchases, up to 300 euros, and 15% for extracurricular language study. 30% can be deducted from daycare expenses, up to a maximum of 500 euros in general terms.
In housing, those under 36 years of age are eligible for a deduction of up to 20% and 612 euros per rental. In purchases, in general, 15% of payments in purchases in rural areas can be deducted and the payment of interest for financing the purchase of a home less than 40 years old can be deducted up to 100% (150 euros of maximum). For living in a rural area you can also deduct up to 25%. And a move for work reasons also entails a 500 euro deduction.
Regarding rent, large families, single parents and people with disabilities can deduct payments in different percentages.
All deductions and requirements to access them in Castilla-La Mancha can be consulted in detail at this link.
In Castilla y León there are no new deductions, but the discounts are improved for those with large families, for contributions paid to the Social Security of domestic employees and for the purchase of housing in rural areas when they are young.
Those under 36 years of age have deductions of 20%, up to 459 euros, for rental housing, which reach 25% and 612 euros in less populated places. Anyone can also deduct 15% for the purchase or rehabilitation of a home in rural areas that is going to be a primary residence.
Continuing with housing, owners can deduct up to 15% of the investment in rehabilitating rental homes in rural areas. You can also deduct 7.5% of payments for the purchase of a newly built home for habitual residence.
Entering into family situations, large families can deduct up to 2,500 euros and in general from 1,010 to 3,300 euros for birth or adoption. In addition, there are deductions for multiple births or adoptions, for the care of minor children, of up to 3,625 euros for expenses in international adoptions… Payments for the care of minor children can also be deducted by 30% or 100% in pre-registration. and tuition or food expenses by conciliation, up to 1,320 euros.
And if you buy an electric or plug-in hybrid car, you can deduct 15%, up to 4,000 euros, for cars worth less than 40,000 euros.
When it comes to donations, they are similar to other territories, with 15% in cases such as research or foundations. There are also deductions for paying Social Security contributions for domestic workers, of 15% of payments with a maximum of 300 euros.
All deductions and requirements to access them in Castilla y León can be consulted in detail at this link.
Catalonia hardly presents any changes in its deductions this year. The only change occurs in investments in new or recently created companies, with percentages that reach 40% and 50% and amounts to be deducted of up to 12,000 euros.
In the housing section, there are still those that allow deducting up to 300 euros from the rent per year in certain cases, for payment of the mortgage – in homes that can still benefit from the transitional regime – or for rehabilitation.
In the case of economic, personal and family situations, there are deductions of up to 300 euros for birth or adoption, up to 300 euros for being widowed or for the obligation to present the declaration due to having more than one payer. In education, deductions are given for loans from the Agència de Gesció d’Ajuts Universitaris i de Recerca de la Generalitat for masters and doctorates.
Regarding donations, deductions for donations to entities that promote the Catalan and Occitan language or those that carry out research or care for the environment are maintained.
Catalan deductions can be consulted in detail in the following article:
In the case of Extremadura, the great novelty is in the rental of habitual residence. With a considerable jump, up to 30% of the payments made can be deducted, with a general limit of 1,000 euros that grows to 1,500 euros in rural environments. It can be applied by those under 36 years of age, large families or people with disabilities, among others.
Deductions for dependent work are also counted, up to 75 euros; 300 euros for multiple births; from 150 to 220 euros for caring for family members with disabilities; 10% of the annual expense for caring for children under 14 years of age, up to 400 euros; up to 250 euros for fostering minors; from 100 to 200 euros for widowed taxpayers;
In housing, a deduction of up to 5% is collected for the acquisition or rehabilitation of a habitual residence among young people; 10% for the purchase or rehabilitation of a home in a rural area; 15% in the regional quota for habitually living in municipalities with less than 3,000 inhabitants; 25% for mortgage interest for those under 36 years of age; or 15 euros per dependent child or descendant for the purchase of school supplies.
All deductions and requirements to access them in Extremadura can be consulted in detail at this link.
In Galicia, a deduction of between 250 and 500 euros is introduced for families with two sons and daughters. If the taxpayer or one of his or her children has a disability equal to or greater than 65%, the highest amount will be applied.
In addition, there are deductions in the family area such as up to 2,400 euros per child born if it is the third or higher on low income; from 250 euros to 800 for large families, for the care of children under 3 years of age (30% of expenses for home or nursery school employees who take care of the minor, up to 600 euros), from 300 euros for fostering minors… Also For taxpayers over 65 or with disabilities who require help from third parties, 10% of the payments made to them and a maximum of 600 euros.
In housing, 10% can be deducted, with a maximum of 300 euros, for renting a primary residence, amounts that double with two or more children. There is also a 15% deduction for energy efficiency improvement works in buildings or homes, up to 9,000 euros, with 100% deductible in the expense to obtain the new energy rating; and 5%, up to 280 euros, for investing in air conditioning and hot water installations that use renewable energy. Those who acquire or rehabilitate homes in model village projects may deduct 15% with certain limits.
As a differential note, there is a 30% deduction in the registration and monthly fee to access high-speed internet, with up to 100 euros.
There are also deductions for donations, such as 25% for those destined for R&D, and investments in companies.
All deductions and requirements to access them in Galicia can be consulted in detail at this link.
Madrid is one of the most dynamic this year. In addition to expanding the potential beneficiaries for most deductions, it has introduced six new ones: for caring for disabled ascendants (up to 515.50 euros), for general or special large families (up to 100% of the regional quota), for expenses derived from the rental of homes (up to 154.65 euros), for the payment of the mortgage among those under 30 years of age (25% and 1,031 euros maximum) and for the acquisition of a habitual residence due to the birth of children (10% and 1,546, 50 euros maximum).
Then there are those that already existed. In the family sphere, the Community of Madrid has deductions of 721.70 euros for birth or adoption, another 721.70 euros for international adoption, up to 927.90 euros for foster care of minors, for care of children under 3 years of age (40% of the expenditure on a caregiver, up to 618.60 euros), of 1,546.50 euros for unpaid foster care for people over 65 years of age and for families with two or more descendants and low income.
In housing, there are rental deductions of 30%, up to 1,237.20 euros.
In education, deductions of 15% are given for school expenses, 15% for extracurricular language teaching and 5% for the purchase of clothing for exclusive school use, such as uniforms.
Another deduction that stands out, due to its uniqueness, is 1,031 euros to promote self-employment in those under 35 years of age or 15% for donations to sports clubs. It also reaches 20%, up to 10,310 euros, for investments in the MAB.
All deductions and requirements to access them in Madrid can be consulted in detail at this link.
The Region of Murcia incorporates a deduction for the purchase of a new primary residence or its extension, with 10% of the amount with a maximum base of 5,000 euros. It is for members of large families.
This autonomy is one of the few with deductions for conciliation, of 20% of payments if you have a person hired as a domestic employee, up to 400 euros. It also has deductions of 20% on daycare expenses, up to 1,000 euros per child, and 120 euros for the purchase of school supplies and textbooks. In the family field, hosting a person over 65 years of age or with a disability equal to or greater than 33% deducts up to 600 euros.
Likewise, it highlights that those under 35 years of age can deduct 5% of expenses for the purchase, extension or rehabilitation of a habitual residence – up to 300 euros – or 10% in the payment of rent – also 300 euros. In general, you can deduct 10% of the expense of installing renewable energy, up to 1,000 euros per year, in habitual residence.
In addition to the repeated deductions in other autonomous regions for births and adoptions (up to 300 euros), donations or investments, there are some of their own such as the deduction for working women – from 300 to 400 euros per child depending on the amount – or for investments in devices water savings at home -20%, up to 60 euros-.
All deductions and requirements to access them in Murcia can be consulted in detail at this link.
In La Rioja, the possibility of deducting gym fees and other sports activities stands out as a novelty. It will be 30% of the expense, with a maximum of 300 euros per year, which amounts to 100% for people over 65 years of age and people with disabilities.
Emancipated young people under 36 years of age have several deductions depending on the municipality, such as up to 400 euros for renting, buying or building their habitual residence (5%), up to 40% of expenses for internet access, 15%. 25% for electricity and gas, 15% for mortgage payments… In the case of home loans there is also a deduction for the increase in interest with the increase in Euribor (15%, up to 5,000 euros maximum base).
In housing, deductions are also given for rehabilitation works in the habitual residence; for purchase, construction or rehabilitation of housing in small municipalities, and for purchase or rehabilitation of second homes in rural areas of certain municipalities.
At the family level, there are deductions for births and adoptions (from 600 to 900 euros) or for expenses in schools and children’s centers for children under 3 years of age (20% of the disbursement, up to 600 euros). It also highlights a deduction of 100 euros per month for each child from 0 to 3 years old if one has moved or lives in small municipalities.
In mobility, deductions such as 15% are seen on the purchase of new electric cars of up to 50,000 euros or 15%, up to 50 euros, for purchasing “non-assisted pedal bicycles.”
All deductions and requirements to access them in La Rioja can be consulted in detail at this link.
In the Valencian Community, the possibility of deducting the gym fee is also introduced. 30% is deducted from payments in general, an amount that rises to 50% if you are over 65 years old or have a disability equal to or greater than 33%. In the case of being over 75 years old or with a disability of 65% or more, the deduction is 100%. At most, in all cases, the limit of the deduction is 150 euros and will depend on the level of income.
On the sidelines, a deduction of 460 euros stands out for reconciling work and family life or 50% to hire domestic employees indefinitely to care for people. Fertility treatments or the purchase of cultural fertilizers are also subsidized.
At the family level, deductions are given for multiple births or adoptions (246 euros), for large or single-parent families (from 330 to 660 euros), of 10% of the full regional quota with two or more children, of 197 euros for ascendants. over 75 years old or over 65 with disabilities…
In housing, there is a rental deduction of up to 30%, with a limit of 1,000 euros, or for the increase in mortgage costs. There are deductions of up to 50% for quality improvement, sustainability and accessibility works.
You can also deduct 5% on the purchase of a primary residence for those under 35 years of age or among people with disabilities. And up to 594 euros for living in a municipality at risk of depopulation. To this you can add the 40% deductible in electrical self-consumption installations.
In education, for the unemployed there is a deduction of 110 euros per child for the purchase of school supplies, or 21% for cultural passes. 15% can be deducted from payments for permanent custody in daycare centers and children’s centers.
The deduction of up to 25% on donations is maintained to finance expenses caused by the covid health crisis and the 25% deduction for institutions that promote Valencian or ecological.
All deductions and requirements to access them in the Valencian Community can be consulted in detail at this link.
