The 2022 income statement looms and one of the main concerns of Spaniards is to find formulas to reduce the tax bill. In this mission, deductions play a fundamental role.
Apart from the regional ones, where there are many more differences and expenses for the purchase of bicycles or school supplies are even deducted, there are a series of general deductions that all taxpayers can apply, provided they meet the requirements. They range from investments in housing to donations to NGOs. These are the main ones:
There are still a good handful of taxpayers who can deduct the expense for the purchase of a home and the payment of mortgage payments through the general deduction. Those who applied it prior to January 1, 2013 may continue to apply deductions for purchase, construction, rehabilitation and expansion of habitual residence or for works and installations for disability adaptation with the conditions that existed as of December 31, 2012.
For the rest, they will have to see the transitory regime that applies in this campaign. The regime, and access to the deduction, applies to "taxpayers who have acquired their habitual residence prior to January 1, 2013, or after said date, provided that in the latter case amounts have been paid for the construction of the same before January 1, 2013"; for taxpayers who made payments before January 1, 2013 for rehabilitation or expansion works of the habitual residence: and for taxpayers who carried out works to adapt the home due to disability and paid before January 1, 2013. In the last two In these cases, the works must have been completed by January 1, 2017. To apply it, in any case, the deduction would have to have been applied in 2012 or earlier.
The details of the deduction can be consulted on the website of the Tax Agency.
This deduction is increasingly limited in the universe of taxpayers it collects. In the 2022 income campaign, the transitional regime in force in previous years will be applied, since the deduction as such has been suppressed since January 1, 2015.
Thus, those who have a rental contract prior to January 1, 2015, who have paid rent before that date and who have been entitled to the deduction as it was in force on that date, may benefit from the deduction.
The fine print allows deducting 10.05% of the rental payment for taxpayers with a tax base of less than 24,107.20 euros. The maximum deduction base is 9,040 euros when the tax base is equal to or less than 17,707.20 euros.
The works that improve the energy efficiency of housing, one of the great innovations of recent years, is still in force. There are three major actions that give the right to deductions, without cash deliveries counting in any case.
The first block is that of the works that reduce the demand for heating and cooling in the home, with a deduction of 20% and a maximum base of 5,000 euros. The works must have been carried out and paid for between October 6, 2021 and December 31, 2023 and produce a drop of at least 7% in the sum of the heating and cooling demand indicators, which is included in the certificate. of energy efficiency after the works. The certificate after the completion of the works should have been issued before December 31, remember from Gestha. Second homes or tourist homes are not included.
In second place is the works that reduce the consumption of non-renewable primary energy, with a deduction of 40% and a maximum base of 7,500 euros. The works must have been carried out and paid for between October 6, 2021 and December 31, 2023 and must produce a reduction of at least 30% in the non-renewable primary energy consumption indicator or achieve an A or B rating. in the energy efficiency certificate at the end of the work. The certificate should have been issued before December 31. Second homes or tourist homes are not included.
Finally, there are the energy rehabilitation works of buildings, with a deduction of 60% and a maximum base of 5,000 euros. The works must have been carried out and paid for between October 6, 2021 and December 31, 2024 and must reduce the non-renewable primary energy consumption indicator by at least 30% or achieve an A or B rating in the certificate of energy efficiency at the end of the work. The certificate should have been issued before December 31.
In the 2022 income, amounts invested in newly or recently created companies and in certain economic activities may also be deducted, a measure that seeks to "favor the uptake by newly or recently created companies of their own funds."
In general, the maximum deduction base is 60,000 euros per year for "the subscription of shares or participations in newly or recently created companies" and the deduction percentage of 30%.
Certain requirements apply that can be consulted at the Tax Agency.
Solidarity comes into account in the income statement. Donations made to non-profit entities, such as an NGO, or patronage allow deductions.
The most common item is donations to NGOs or cultural organizations, included in Law 49/2002. In this sense, for monetary donations, for donations and for affiliation fees to entities benefiting from patronage - sports federations, Olympic Committee, Cervantes Institute or similar in the autonomous communities, Red Cross, ONCE, Prado Museum, Reina Sofía Museum and similar - In general, you can deduct 80% up to the first 150 euros and 35% for higher amounts.
If the amount is donated repeatedly, understood as to the same entity "in the two immediately preceding tax periods", that is, the two previous years, the deduction for what exceeds 150 euros is 40%.
There are a series of donations, donations and contributions for activities that are considered priority patronage -which can be consulted here- that give the right to deductions of 85% for the first 150 euros, 40% for the rest and 45% if necessary. repeated donation.
For the rest of the donations to entities not included in Law 49/2002 - such as legally recognized foundations that report to the corresponding protectorate body, as well as associations declared of public utility - give the right to a deduction of 10% of the amounts donated.
For contributions to political parties or similar, 20% of the fees and contributions made can be deducted, with a maximum base of 600 euros.
To carry out these deductions, you will need to have tax receipts for the donations. One last factor to take into account is that "the base of the deduction for donations, donations and other contributions may not exceed, in general, 10% of the taxable base for the year", it is detailed. Of course, when counting donations for "carrying out and developing priority patronage activities and programs" it will be possible to reach 15%.
Another of the outstanding deductions is the 15% for investments or expenses in concepts such as the acquisition of Spanish Historical Heritage assets abroad for their introduction into Spain; conservation, repair, restoration, dissemination and exhibition of own goods that are declared of cultural interest; and rehabilitation of buildings or repairs to roofs and facades if they are within the object of protection of Spanish cities or are World Heritage by Unesco.
All general deductions can be consulted on the website of the Tax Agency.
