Getting to pay less in the income statement involves squeezing deductions to the maximum. The search for savings forces you to have a little more patience and not launch yourself into presenting the draft as it is. Playing with state and regional deductions can save hundreds of euros.
At the state level, those from other years are maintained: for buying or renting a home -before 2013-, for improving the efficiency of the home, for donations... Yes, there is a change in maternity.
With the autonomies you can make a difference, with some autonomies with more margin than others. "It is one of the years with the most changes. We have detected 132 new deductions or changes in requirements in existing deductions," says Paula Urcera, head of the tax area of the TaxDown consultancy. "It makes sense to review the changes in requirements. Maybe before you couldn't benefit and now you can," she adds.
Among the novelties of this year are deductions for donations for the war in Ukraine or for hosting refugees from the conflict, to counteract the impact of inflation and to protect themselves from the rise in Euribor in mortgage payments. The new inclusions, and the deflation of the tax, have increased the differences between the autonomies. "You have to squeeze the law to pay as little as possible within the current legal framework," says Josep Ribó, president of the Col·legi Oficial de Gestors Administratius de Catalunya.
In the field of housing, a deduction of 30 euros for receiving aid for subsidized housing stands out; a deduction of 5% in amounts paid for the purchase or rehabilitation of protected habitual residence; and a deduction of 15%, up to 600 euros in general, for rental of habitual residence for people under 35 years of age or over 65.
In the family sphere, deductions for disability (150 euros) and payments for assistance to people with disabilities (15%) stand out; a deduction of between 200 and 400 euros for each child born or adopted in the fiscal 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-parent fathers or mothers with ascendants over 75 years of age and for taxpayers with spouses or common-law partners with disabilities.
There are also deductions of between 200 and 400 euros per large family or 20% for payments to Social Security by a domestic worker.
There are also deductions for employing a person in the domestic sphere (15%, with a maximum of 250 euros) or up to 200 euros for payment of legal defense in a labor case.
In the educational field, 15% of expenses can be deducted for school or extracurricular teaching of languages, computer science or both, with a maximum of 150 euros per year per descendant.
All the deductions and requirements to access them in Andalusia can be consulted in detail at this link.
In the case of Aragon, the novelty this year are the deductions for welcoming Ukrainian people or families displaced by the war -300 euros per person received, with a maximum of 1,000 euros- and for humanitarian aid to the Ukrainian people, with up to 20% of the donation.
In the family sphere, there are deductions of between 500 and 600 euros 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 of age; or 15% in childcare payments for children under 3 years of age, 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 with less than 10,000 inhabitants.
In education, the 100% deduction for the purchase of textbooks or school supplies stands out, with limits between 25 and 100 euros.
In housing, deductions of 5% are counted for purchase or rehabilitation of habitual residence in rural or similar nuclei; 3% for purchases by victims of terrorism; for lease of social housing for the landlord and for lease of habitual residence in certain dation-in-payment operations.
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 or newly created entities, with a limit of 4,000 euros. And they reach 20% for donations for ecological purposes and for scientific and technical RD.
All the deductions and requirements to access them in Aragon can be consulted in detail at this link.
In the principality there is a general improvement in the maximum figures. Among others, there are deductions of 300 euros for living with a child or adoptee under 25 years of age; 500 euros for living with a person over 65 years of age without compensation or aid; 1,000 euros for multiple childbirth or adoption; 1,500 euros for international adoptions; up to 2,000 euros for a large family, and 500 euros in single-parent families or for foster care of minors. 300 euros are also deducted for the birth or adoption of a second and successive children in rural areas at risk of depopulation.
In the educational field, up to 100% of expenses can be deducted for the purchase of textbooks and school supplies (maximums of up to 100 euros) and up to 30% of expenses in the center from 0 to 3 years, with a maximum of 1,000 euros per descendant. In addition, whoever spends on training in specially qualified jobs and related to I D, science or technology, may deduct 100% of the expense, up to 2,000 euros.
In housing, deductions of between 500 and 1,000 euros are counted 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 made the year of emancipation. And who in 2022 has moved to Asturias for work reasons in highly qualified jobs can deduct 15% of expenses they have incurred, up to 2,000 euros.
In the rural case, 100% is also deducted for transportation expenses in rural areas at risk of depopulation, 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 themselves as self-employed in areas at risk of depopulation.
In mobility, 15% of the cost of purchasing an electric vehicle can be deducted.
All the deductions and requirements to access them in Asturias can be consulted in detail at this link.
As a novelty, this year a deduction of up to 250 euros is introduced to offset the increase in the cost of the variable mortgage. Also deductions of 150 euros per sheltered person displaced by the war in Ukraine, up to 600 euros.
Among the different deductions in the Balearic Islands, some have to do with insularity, such as deductions of up to 1,760 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 reconciliation reasons, which require expenses in nurseries, custody or dining services and hiring a person for their care.
Others are similar to the other autonomies, such as deductions of up to 15% for housing rental in certain groups; 100% and a maximum of 100 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; 30% for investment in new companies; up to 165 euros for being or having a dependent family member with a disability; up to 15% of the donation to entities that promote the Catalan language; 25% in RD or third sector entities...
All the 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. The novelty comes in a deduction for the increase in prices, which goes from 125 euros to 225 euros depending on the income in individual or joint taxation
This year the up to 2,000 euros deductible for uprooting due to the eruption of the La Palma volcano continues.
Among the other deductions, others not present in other autonomies stand out, such as 10% and up to 700 euros for illness expenses, 12% for illness expenses or 100 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 and up to 5% of the expense for investments in habitual residence. To these are added 12% for investments for energy rehabilitation and housing reform. Also for cash donations to people under 35 to buy or rehabilitate the home, up to 3% of the amount donated and 720 euros.
In the family sphere, 18% of the childcare expenses for children under 3 years of age 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, up to 840 euros for children born or adopted in 2022, 300 euros for fostering minors, 600 euros for dependent family members with disabilities...
In studies, for each descendant or adoptee there is a general deduction of 1,800-1,920 euros for expenses and 100% for the purchase of books, uniform, transportation, dining room, reinforcement...
All the deductions and requirements to access them in the Canary Islands can be consulted in detail at this link.
Among the income deductions in Cantabria as a novelty is one to mitigate the impact of inflation on the purchase of basic products in 2022, with 100 euros in individual taxation and double jointly.
In the usual ones there are deductions of 10% for rental of housing in persons 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 field, there are deductions of 150 euros for the care of family members, whether they are minors or seniors; 10% (maximum 800 euros) for illness expenses; 15% for childcare expenses (maximum 450 euros, 30% and up to 900 in rural areas at risk of depopulation) or 300 euros for single-parent families; 150 euros for birth or adoption or 360 euros for foster care of minors.
All the deductions and requirements to access them in Cantabria can be consulted in detail at this link.
Turning to Castilla-La Mancha, it is one of those that introduces deductions for the effect of inflation. To offset its impact, up to 200 euros per taxpayer and up to 50 euros for each dependent child are deducted.
In deductions for the family there are deductions of 100 to 900 euros for birth or adoption depending on the children they 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 with a disability, 600 euros for hosting a minor relative without remuneration or 150 euros for caring for ascendants over 75 years of age.
In education, as in other regions, you can deduct 100% on purchases of textbooks, up to 300 euros, and 15% for extracurricular language study. In childcare expenses, 30% can be deducted, up to a maximum of 500 euros in general terms.
In housing, those under 36 years of age opt for a deduction of up to 20% and 612 euros per rental. In purchase, in general, 15% of the payments in rural areas can be deducted and the payment of interest for the financing in the purchase of a home with less than 40 years can be deducted up to 100%. For living in a rural area, you can also deduct up to 25%. And a move for work reasons also carries a deduction of 500 euros.
Regarding the rent, large families, single parents and people with disabilities can deduct up to 15% of the amounts paid, with a maximum deduction of 450 euros.
All the deductions and requirements to access them in Castilla-La Mancha can be consulted in detail at this link.
In Castilla y León, those under 36 years of age have deductions of 20%, up to 459 euros, for renting a home, 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 will be their habitual 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 the payments for the purchase of a newly built home for habitual residence.
Entering into family situations, large families can deduct up to 1,000 euros and 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-registrations and tuition or food expenses for reconciliation, 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.
Regarding donations, they are similar to other territories, with 15% in cases such as research or foundations. There are also deductions for the payment of contributions to the Social Security of household employees, of 15% of the payments with a maximum of 300 euros.
All the deductions and requirements to access them in Castilla y León can be consulted in detail at this link.
In the case of Catalonia, there are deductions in the family field of up to 300 euros for the birth or adoption of a child and from 150 to 300 euros for taxpayers who have been widowed in 2019, 2020 or 2021.
In housing, deductions stand out for rental of the main residence up to 10% in certain situations and 15% for certain investments in the main residence and 1.5% for rehabilitation of the main residence.
In the field of donations, deductions of up to 15% are given for donations to entities that promote the use of the Catalan or Occitan language; up to 25% for donations to entities that promote I D I and up to 15% for donations to certain entities that take care of the environment.
Among other deductions are some for the payment of interest on master's and doctoral study loans; up to 50% for business angel investments and for the obligation to submit the declaration when having more than one payer, such as SEPE charges for an ERTE.
All the deductions and requirements to access them in Catalonia can be consulted in detail at this link.
In the case of Extremadura, there are, among others, deductions for dependent work, 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 cost for the care of 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; for rental of habitual residence (from 5% to 10% of the expense according to the assumption); up to 5% for the acquisition or rehabilitation of habitual residence among young people; 10% for the purchase or rehabilitation of a home in a rural area; 15% for habitually living in municipalities with fewer than 3,000 inhabitants; 25% for financing interest for the purchase of habitual residence in minors under 36 years of age; or 15 euros per dependent child or descendant for the purchase of school supplies.
All the deductions and requirements to access them in Extremadura can be consulted in detail at this link.
In Galicia there are deductions in the family field such as up to 2,400 euros per child born if it is the third or higher in low income; from 250 to 800 euros for large families, for care of children under 3 years of age (30% of expenses for home employees or nursery schools who care for the child, up to 600 euros), 300 euros for fostering minors... Also for taxpayers over 65 or with disabilities who require help from third parties, 10% and a maximum of 600 euros.
In housing, 10% with a maximum of 300 euros for rental of habitual residence, amounts that double with two or more children. A 30% deduction in the registration and monthly fee to access high-speed internet stands out, with up to 100 euros. 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 purchase or rehabilitate homes in model village projects may deduct 15% with certain limits.
In addition, there are deductions for donations, such as 25% in those destined for RD, and investments in companies.
All the deductions and requirements to access them in Galicia can be consulted in detail at this link.
In the family sphere, the Community of Madrid has deductions of 600 euros for birth or adoption, another 600 euros for international adoption, up to 900 euros for foster care of minors, for care of children under 3 years of age (30% of spending on a caregiver, up to 500 euros), 1,500 euros for unpaid foster care for people over 65 and for families with two or more descendants and low income.
In housing, there are 30% lease deductions, up to 1,000 euros.
In education, deductions of 15% are given for school expenses, 10% for extracurricular language teaching and 5% for the purchase of clothing for exclusive school use, such as uniforms.
Another of the deductions that stand out, due to its uniqueness, is 1,000 euros for the promotion of self-employment in those under 35 years of age or 15% for donations to sports clubs. It also reaches 20%, up to 10,000 euros, for investments in the MAB.
All the deductions and requirements to access them in Madrid can be consulted in detail at this link.
The Region of Murcia is one of the few with deductions for reconciliation, of 20%. It also has deductions of 20% on childcare expenses, up to 1,000 euros per child, and 120 euros for the purchase of school supplies and textbooks.
It also highlights that those under 35 years of age can deduct 5% of expenses for purchase, expansion or rehabilitation in habitual residence or 10% in the rental payment. In general, you can deduct 10% of the expense in installation of renewables, up to 1,000 euros per year, in habitual residence.
In addition to the repeated deductions in other autonomous regions for 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 savings devices of water at home -20% up to 60 euros-.
All the deductions and requirements to access them in Murcia can be consulted in detail at this link.
In La Rioja, deductions such as 15% on the purchase of new electric cars of up to 50,000 euros or 15%, up to 50 euros, for buying "non-assisted pedaling bicycles" stand out.
Emancipated young people under 36 years of age also have various deductions depending on the municipality, such as up to 400 euros for renting, buying or building their habitual residence (5%), up to 40% of Internet access expenses, from 15 % to 25% in electricity and gas, 15% for investments in habitual residence...
In housing, deductions are also given for rehabilitation works in the habitual residence; for purchase, construction or rehabilitation of housing in small municipalities (5%); for purchase or rehabilitation of second homes in rural areas of certain municipalities (8%).
In the family sphere, there are deductions of 15% for expenses to hire staff to care for relatives with covid (up to 300 euros), for births and adoptions (from 600 to 900 euros), for expenses in schools and nurseries (20% of the disbursement, up to 600 euros) and for the care of children under 3 years of age... There is also 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.
All the deductions and requirements to access them in La Rioja can be consulted in detail at this link.
In the Valencian Community, a deduction of 460 euros for reconciling work and family life or 50% to hire domestic employees to care for people stands out. Fertility treatments or the purchase of cultural fertilizers are also subsidized.
In the family sphere, there are deductions for birth or multiple adoption (246 euros), for large or single-parent families (from 330 to 660 euros), 10% of the full regional fee with two or more descendants, 197 euros for ascendants over 75 or over 65 with a disability...
In housing, the deduction of up to 30% stands out, with a limit of 1,000 euros, for rent or for the increase in mortgage costs. There are deductions of up to 50% for works to improve quality, sustainability and accessibility or from 20% to 30% for rental housing, up to 1,000 euros.
You can also deduct 5% in the purchase of habitual residence in people under 35 years of age or among people with disabilities. And up to 594 euros for living in a municipality at risk of depopulation. The 40% deductible in electrical self-consumption facilities stands out.
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% of payments for non-occasional custody in nurseries and children's centers can be deducted.
The deduction of up to 25% in donations to finance the expenses caused by the health crisis and the deduction of 25% for institutions that promote Valencian or ecological are maintained.
All the deductions and requirements to access them in the Valencian Community can be consulted in detail at this link.
