The Government of the Generalitat wants to expand the amount and beneficiaries of the deduction for renting a habitual residence, as stated in the law accompanying the 2024 budgets that it sent today to the CTESC (Consell de Treball Econòmic i Social). The text to which La Vanguardia has had access contemplates that the maximum deduction is expanded from the current 300 euros to 500.
The groups that can benefit are young people up to 32 years old, the unemployed who have been unemployed for more than 183 days, those who have a degree of disability of 65% or more and widowers over 65 years old. The proposed law extends the maximum income limit to benefit from the current 20,000 euros to 30,000.
The articles of the law also detail the new tax sections of the autonomous personal income tax scale, which include a reduction of one point in the first and a reduction in the rate from 10.5% to 9.5% as La Vanguardia announced last Monday.
The Government has rounded all the sections to make the rule simpler. The first is up to 12,500 euros and is taxed at 9.5%. The others are up to 22,000 (12.5% ??rate), 33,000 (16%), 53,000 (19%), 90,000 (21.5%), 120,000 (23.5%), 175,000 (24.5%) and for the rest 25.5%.
