The Renta 2024 campaign will be launched next April 2, 2025, but we bring you part of the work ahead. For this year, according to the manual published by the Tax Agency, these are 5 of the most striking deductions that you can apply in your tax return to pay less tax.
For donations to entities that promote the use of the Catalan or Occitan language.
Up to 15% of the amount donated to entities such as the Institute of Catalan Studies, Institute of Aranese Studies and Aranese Academy of the Occitan Language. Also, non-profit private entities, trade unions, business organizations, professional associations or other public law corporations that promote the Catalan or Occitan language.
For obligation to present the IRPF declaration because of having more than one payer
If you work in Catalonia and you have had more than one payer, you can benefit from a deduction in the IRPF if your income from work is between 15,876 and 22,000 euros per year and the amount received from the second and following payers exceeds 1,500 euros.
If you earn more than 22,000 euros, you cannot apply this deduction. The deductible amount is calculated by subtracting the total state tax liability (box 0545) from the total regional tax liability (box 0546), provided that the result is positive.
For rehabilitation of the habitual residence
Taxpayers in Catalonia who can still apply the deduction for investment in primary residence according to the transitional regime of the Personal Income Tax Law can benefit from different percentages in the regional tranche: 7.5% in general and 15% if the works are intended for the adaptation of housing for people with disabilities.
In addition, those who have acquired their home before July 30, 2011 or made payments for its construction before that date can access an increased percentage of 9% if they meet at least one of these conditions:
- Being 32 years old or younger, having been unemployed for at least 183 days during the year, having a disability of 65 % or more, or being part of a family unit with at least one child.
To apply this percentage, the total taxable income minus the personal and family minimum must not exceed 30,000 euros, and in joint taxation, this limit is calculated individually for each taxpayer entitled to the deduction.
For rental of the main residence
Up to 10% of the rent. Those who are 32 years old or younger, have been unemployed for at least 183 days during the year, have a disability of 65% or more, or are widowed of 65 years old or more, can benefit, with a limit of 300 euros per year.
In the case of large or single-parent families, the limit amounts to 600 euros per year.
In order to apply the deduction, the total taxable base minus the personal and family minimum must not exceed 20,000 euros in individual taxation or 30,000 euros in joint taxation, and the rent paid must be greater than 10% of the taxpayer’s net income.
In addition, if several people are entitled to the deduction for the same home, the total amount to be deducted is divided among them, without exceeding 600 euros.
For the birth or adoption of a son or daughter.
You may apply a deduction for the birth or adoption of a child during the tax period. The deduction is 150 euros in the individual declaration of each parent, 300 euros if you file a joint declaration and 300 euros in the case of single-parent families.