Deductions are a key point in the 2023 income tax return. They allow you to reduce the tax bill for housing, personal and family conditions and all types of assumptions. Between the state and regional authorities, they help make the personal income tax settlement process somewhat more benevolent, as long as the requirements are met.
Unlike other autonomies, mainly Madrid, which has expanded its measures and who can benefit, in the case of Catalonia there are no major developments except in investment in companies. These are the regional deductions in Catalonia for the 2023 income campaign.
One of the key deductions in the Catalan tax panorama is that of the rental of the habitual residence. The deduction depends on the situation. In general, it is allowed to deduct 10% of the amounts paid, with a maximum of 300 euros per year, if you are 32 years old or younger, have been unemployed for at least 183 days in 2023, are disabled with a disability of 65 % or more or you are widowed over 65 years of age. In the case of large or single-parent families, the deduction is also 10%, but the maximum limit amounts to 600 euros.
To access this deduction you must meet certain requirements. The tax base, adding the general tax base and the savings base, cannot exceed 20,000 euros in individual taxation or 30,000 euros jointly, after having subtracted the personal and family minimums. The other requirement is that the rent takes more than 10% of the taxpayer's net income.
Renovating the habitual residence, or the one that is going to be one, gives access to deductions of 1.5% with a maximum base of 9,040 euros. It includes the treatment of structures, facades or roofs, with the details in this link from the AEAT.
Finally, there is a regional section for the deduction for investment in primary state housing (purchase, rehabilitation, extension...), which is 7.5%. It reaches 15% for works to adapt housing for people with disabilities. It must be taken into account that in general the deduction is applied to homes purchased a decade ago (until 1/1/2013) or whose rehabilitation began on January 1, 2013 at the latest and ended in 2017.
In any case, the general percentage rises to 9% among those under 32 years of age, unemployed people who have been unemployed for at least 183 days in 2023, disabled people with a handicap of 65% or more or families with at least one child. The total tax base, less personal and family minimums, cannot exceed 30,000 euros individually, whether the settlement is made jointly or separately.
The taxpayer who has the obligation to submit the declaration because they have more than one payer (if they collect more than 15,000 euros from the first and 1,500 euros from the second and the remainder). There are exceptions, such as being a pensioner or having had more than 1,600 euros in capital gains or capital gains. The deduction is calculated by subtracting the state fee from the full regional fee, provided that the difference is positive.
In the family area, if a child is born or adopted, 150 euros can be deducted in the individual declaration of each parent or 300 euros in the joint one. The figure is also 300 euros in case it is a single-parent family.
Those who were widowed in 2021, 2022 and 2023 also have their own deduction. It is 150 euros in general and 300 euros if the widowed person is responsible for one or more descendants who give the right to apply the minimum for descendants.
In the educational field, there is also a deduction for the payment of interest on loans to study masters and doctorates, as long as they have been granted by the Agency for University and Research Grant Management of the Generalitat.
In the donations section, the promotion of the language pays off. In the case of donations to entities "that promote the use of the Catalan or Occitan language", such as the Institut d'Estudis Catalans, the Institut d'Estudis Aranesi - Acadèmia Aranesa dera Lengua Occitana or "private non-profit entities , from union and business organizations or from professional associations or other public law corporations" duly registered, up to 15% can be deducted, with a maximum limit of 10% of the full autonomous community quota of the declaration (box 0546).
In donations to entities that promote "scientific research and technological development and innovation", Catalan taxpayers can deduct 30% of amounts donated to Catalan universities, university institutes and other centers integrated or attached to universities in the community. The research centers promoted or participated in by the Generalitat that have this purpose are also included. The maximum limit is 10% of the full autonomous tax declaration (box 0546).
Finally, donations to entities "for the benefit of the environment, the conservation of natural heritage and the custody of the territory" allow a deduction of 15% of what is donated, with a limit of 5% of the full regional quota. The recipients must be registered in the census of environmental entities linked to ecology and protection and improvement of the environment. To obtain the benefit you will have to be able to justify it with documents.
Investment in newly created companies as an angel investor (business angel) also has the possibility of deduction in Catalonia. It is the only relevant change in the campaign, as the percentages are increased over previous years. You can deduct 40% (previously 30%) of amounts invested in the purchase of shares or interests in new companies or companies that increase capital, a figure that reaches 50% if the company is created or owned by universities or research centers.
In both cases, the maximum limit of the deduction is 12,000 euros; You cannot exceed 35% of the capital or voting rights nor be an employee, director or executive; They must be based in Catalonia; they cannot be listed on the market; They must invoice less than one million euros and participation must be maintained for at least three years, among other key points.
The details, exact requirements and other relevant information on all deductions in Catalonia can be consulted on the official portal of the Tax Agency.
