If you make the income statement in Catalonia 2024-2025, attentive: the deductions that you can take

As every year, April entails the start of the income statement campaign in Spain. This year, the period of presentation of fiscal information will begin this April 2 and will run until June 30. At first, it can only be done online but as of May 6, the telephone presentation will open and from June 2 the declaration may also be presented in the offices of the Tax Agency.

The option that is chosen is chosen, the taxpayer has to have his detailed information and up to date with tax obligations and the personal tax situation corresponding to the previous year, in this case 2024. As always, minimum general requirements are requested but each autonomous community has its particular deductions.

Catalonia, then, has various deductions and has incorporated this year a series of novelties to take into account, such as the fact that for the first time those affected may pay the statement with Bizum or by credit or debit card and that stops will also have to present their tax balance.

Deductions in Catalonia for personal and family circumstances

In the family,Birth or adoption From a child allows each parent to deduce 150 euros in their individual statement or 300 euros in a joint statement. This same amount is applicable for single -parent families.

Likewise, people who have been widowed during the 2022, 2023 or 2024 can benefit from a Deduction of 150 eurosfigure that amounts to 300 euros if the widower or widow is in charge of one or more descendants that allow the application of minimum by descendants.

Regarding education, there is a deduction for the amount of loan interests aimed at financing Master and Doctorate Studiesas long as these loans are granted by the Agència de Gestió d’Ajuts University I of the Generalitat.

Deductions in Catalonia per second payer

Those who receive income from More than one payer They are obliged to present the income statement if the amount received between them is between 15,876 euros and 22,000 euros and the amounts between the second and remaining payers exceed 1,500 euros.

However, there are exceptions to pensioners and those with more than 1,600 euros in yields of furniture or patrimonial earnings. The applicable deduction in these cases is determined by subtracting the autonomous full quota of the state quota, provided that the result is positive.

Deductions in Catalonia by housing

In Catalonia, deduction by main house rental It is one of the most important tax advantages. Depending on the particular circumstances, taxpayers can be deducted 10% of the amounts paid for this concept, up to a maximum of 300 euros per year. This option is available for individuals under 32, those who have been unemployed for at least 183 days for 2024, people with disabilities of 65% or higher, or widows over 65 years.

The large or single -parent families They can also benefit from a 10%deduction, although in this case the limit rises to 600 euros per year.

In addition, Catalan taxpayers have access to deductions to rehabilitate their main or future main house. A 1.5% deduction is offered on a maximum base of 9,040 euros, applicable to jobs such as those that are usually done in structures, facades or covers, according to detailed information from the AEAT.

Finally, in the regional field, a deduction is contemplated by Investment in the main housing (including purchase, rehabilitation, expansion, among others) of 7.5%, which can be increased to 15% in the case of works that adapt housing for people with disabilities. It is important to note that, generally, these deductions apply to homes acquired until January 1, 2011.

Deductions in Catalonia for donations

Donations made to entities dedicated to Catalan language promotion or from the Occitan they offer significant benefits to taxpayers. Institutions such as the Institut d’Estudis Catalans, the Institut d’Estudis Aranesi – Academia Aranesa Dera Occitan Language, in addition to private non -profit entities, trade union and business organizations, professional associations or other public law corporations that are duly registered, allow donors to deduce up to 15% of their contributions. This fiscal benefit is subject to a maximum limit of 10% of the autonomic full quota indicated in the income statement (box 0546).

Regarding donations to entities that promote the scientific research and technological development and innovation, Taxpayers in Catalonia can benefit from a 30% deduction for donated amounts. This deduction applies to the contributions made to Catalan universities, university institutes and other centers that are part or are assigned to community universities, as well as to research centers promoted or participated by the Generalitat with these objectives. The limit of this deduction is also 10% of the full autonomous fee in the income statement.

Finally, contributions to entities that work for the benefit of the environmentthe conservation of the natural heritage and the custody of the territory offers a 15% deduction on the amount donated, with a limit of 5% of the autonomic full quota. To benefit from this deduction, the receiving entities must be registered in the census of environmental entities dedicated to ecology and protection and improvement of the environment.

Deductions in Catalonia by investments

In addition, the campaign offers a fiscal incentive for those who invest in newly created companies, known as ‘Business Angels’, through actions or participations. These will have an applicable deduction of 40% of the amounts invested, which can be increased to 50% in the case of investments made, of a maximum of 12,000 euros, to companies that have been created or that are participated by universities or research centers.

To benefit from these deductions, investors have certain limits and conditions: The maximum deduction that can be applied is 12,000 euros. In addition, investment cannot represent more than 35% of the company’s share capital or the vote rights. It is also important that the investor does not have a role of employee, manager or executive within the inverted company. Another requirement is that these companies must be based in Catalonia, not be quoted in any stock market, generate a turnover of less than one million euros and the investment must be maintained for a minimum period of three years.