The autonomous communities have regulatory powers to approve and apply deductions for personal and family circumstances, non-business investments, application of income and subsidies or non-exempt public aid, as detailed by the Tax Agency. Depending on the region, the percentages and reasons may change.
For the 2021 tax period, approximately 265 deductions are in force.
- By birth or adoption of children
- For care of ascendants and/or descendants
- For large family
- By age and/or disability of the taxpayer or their spouse or common-law partner
- Single parent families
- Domestic help
- For housing rental
- Acquisition of the main residence by certain groups (young people, the disabled, large families and/or victims of terrorism)
- When an officially protected home is acquired or when public aid is received for its purchase
- Other deductions for donations (for sports, welfare, educational, health, social inclusion, language policy, etc.)
- Legal defense expenses
- Acquisition of shares or social participations
More information in Junta de Andalucía official page.
The Income Declaration campaign is already close, it runs from April 6 to June 30, in which taxpayers will have to report to the Treasury for the 2021 financial year. It is possible to reduce the tax bill if deductions are included of personal income tax to which you are entitled. There are state deductions for all Spanish citizens, such as maternity, large family or pensions, but there are also regional deductions. In other words, there are different concepts for which less taxes can be paid depending on where the tax residence is established.
The autonomous communities have regulatory powers to approve and apply deductions for personal and family circumstances, non-business investments, application of income and subsidies or non-exempt public aid, as detailed by the Tax Agency. Depending on the region, the percentages and reasons may change.
For the 2021 tax period, approximately 265 deductions are in force.
- By birth or adoption of children
- For care of ascendants and/or descendants
- For large family
- By age and/or disability of the taxpayer or their spouse or common-law partner
- Single parent families
- Domestic help
- For housing rental
- Acquisition of the main residence by certain groups (young people, the disabled, large families and/or victims of terrorism)
- When an officially protected home is acquired or when public aid is received for its purchase
- Other deductions for donations (for sports, welfare, educational, health, social inclusion, language policy, etc.)
- Legal defense expenses
- Acquisition of shares or social participations
More information in Junta de Andalucía official page.