The chapter on deductions in the income tax return leaves another year of luck and controversy. The big news is the incorporation of gym fees in La Rioja and the Valencian Community, but when diving into the list other unique ones stand out, such as those for the purchase of bicycles or deductions for saving water.
"The deductions are promoted one or the other depending on the interests of each community," says Carme Elena, speaker of the tax commission of the Official College of Administrative Managers of Catalonia. Since they only benefit the taxpayers of that territory, they sometimes end up producing more inequalities between citizens. Some may focus more on young people, others on towns, others on business investments, Elena reviews. Or at somewhat unusual points...
Gym fees can be deducted this year for the first time in La Rioja and the Valencian Community. The conditions change depending on the autonomy.
In the case of La Rioja, 30% of payments can be deducted with a maximum limit of 300 euros. Services related to physical exercise and sports can be incorporated, as long as they have been in facilities in La Rioja.
The deduction is 100% for people over 65 years of age and people with disabilities equal to or greater than 33%. The maximum limit is the same, 300 euros.
In the Valencian Community, the deduction in general terms is 30%, 50% if you are over 65 years old or have a disability equal to or greater than 33% and 100% for people over 75 years old or if you have a disability. equal to or greater than 65%. In all cases the maximum deduction is 150 euros.
In La Rioja they have another peculiar deduction for the purchase of "non-assisted pedaling" bicycles, that is, those that are not electric. It reaches 15% of the purchase value, with a maximum limit of 50 euros and the possibility of including up to 2 vehicles per family unit. To access it you must justify it documentaryly, with an invoice issued in your name.
The high speed connection can be deducted in Galicia. The deduction amounts to 30% of the payments made to connect to the network and the monthly payments for the year that are settled in the income. At most 100 euros can be deducted, whether in individual or joint taxation.
Rioja residents appear again with the possibility of deducting between 30% and 40% of expenses on internet access. It applies to emancipated young people under 36 years of age, purchasing or renting a home, who have registered the internet service in their habitual residence in 2023.
As a requirement, they cannot have income of more than 18,030 euros in an individual declaration or 30,050 euros in a joint declaration. The maximum percentage is reached if they are single-parent families and small municipalities. Furthermore, thanks to other deductions, a young Riojan who becomes emancipated will also be able to deduct up to 25% on electricity and gas bills.
Saving water also has the possibility of deduction in Murcia. Here a deduction is contemplated "for investments in domestic water-saving devices", with a maximum deduction base of 300 euros - the device and its installation cannot exceed that cost - and a maximum deduction of 20%. Therefore, it can reach 60 euros at most. Investments must be exclusively in the taxpayer's habitual residence.
Age may be a drawback on some fronts, but when it comes to income it becomes an advantage. Those over 65 years of age have certain income and capital gains exempt from taxation - such as the sale of their habitual residence - and can also add regional deductions aimed at this group.
Thus, they have advantages in Andalusia, Aragon, the Balearic Islands, the Canary Islands, Cantabria, Castilla - La Mancha, Castilla y León, Catalonia, Galicia, La Rioja and the Valencian Community. They opt for deductions in sections such as housing or directly with a general one for age. For example, a resident in Andalusia can deduct 15% of the rent and in the Canary Islands there is a deduction of 144 euros for being over 65 years old.
Deductions for taxpayers who live in small towns are somewhat more widespread. They seek to promote or facilitate mobility to less populated places. Giving a review, they are found to a greater or lesser extent in Aragon, Asturias, Castilla-La Mancha, Castilla y León, Extremadura or Galicia. As an example, in Aragon the deduction of up to 600 euros per residence stands out in "rural settlements at extreme risk of depopulation" or in Asturias 100% of transport costs for living in councils at risk of depopulation.
