The 2023 Income Tax return is divided between a state section and another regional section so that each community can adapt the tax to its circumstances. This is how they can have their own autonomous personal income tax brackets and also their own deductions apart from those that apply throughout the country. When processing your declaration, a process that begins on April 3, you must take into account all the deductions that you can apply to pay less.
Catalonia has a total of 11 regional deductions for 2023 income, ranging from housing rentals to certain donations, including investment in startups. The way to save on personal income tax is not to forget any of them when making your income.
These are all the personal income tax deductions that apply in Catalonia within the regional tax bracket.
Deduction for the birth or adoption of a child
Catalans who became parents in 2023 through childbirth or adoption may apply a deduction of 150 euros per child for each parent if they file individually and 300 euros per child in the case of joint returns.
The deduction rises to 300 euros in the case of single-parent families.
Deduction for rental of the residence
Catalonia subsidizes rent with a deduction of 10% of the money allocated to rent by certain groups.
Specifically, Catalans under 32 years of age as of December 31, 2023, those who have been unemployed for more than 183 years in 2023, as well as people with a degree of disability equal to or greater than 65% and widowers can deduct rent. . or widows over 65 years of age.
The maximum limit of the deduction for renting a home in Catalonia is 300 euros.
There is also a rental deduction for large families and single parents, which is 10% and a maximum of 600 euros.
To be able to access the deduction of tax bases and savings, they may not exceed 20,000 euros in individual taxation or 30,000 euros jointly.
Deduction for interest payments on student loans
Master’s and doctoral students can deduct interest on loans they have requested to study.
To do so, you must indicate the loan identification number in box 1928 and have proof of the studies carried out.
Deduction for taxpayers who have been widowed in the years 2021, 2022 and 2023
This subsidy for widows in personal income tax represents a general deduction of 150 euros and 300 euros if, in addition, the widow has dependent children who give rise to the minimum per descendant, the minimum will apply.
Deduction for donations to entities that promote the use of the Catalan language
This deduction allows you to deduct 15% of donations in favor of the Institute of Catalan Studies, the Institute of Aranese Studies and the Aranese Academy of Occitan Language, as well as donations to non-profit entities, unions and professional associations that promote the Catalan Language . or the Occitan.
The limit of this deduction is 10% of the full regional quota.
Deduction for donations to entities that promote scientific research and technological development and innovation.
A deduction similar to the previous one, only focused on research and innovation. Specifically, you can deduct 30% of donations to universities and university institutes and university research centers, as well as to research centers promoted or participating by the Generalitat.
As in the previous case, the limit of the deduction is 10% of the full regional quota.
Deduction for donations to certain entities that benefit the environment
Another degradation of personal income tax in Catalonia destined for donations that affects entities that benefit the environment, the conservation of natural heritage and the custody of the territory.
Catalans will be able to deduct 15% of donations made to foundations that appear in the census of environmental entities linked to ecology and the protection and improvement of the environment.
The total limit of the deduction is 5% of the full regional quota.
Deduction for rehabilitation of the habitual residence
In addition to the state deduction for works to improve energy efficiency, in Catalonia there is a deduction for housing rehabilitation that is 1.5% of the money allocated for rehabilitation on a maximum base of 9,040 euros.
Of course, the deduction is not universal nor does it apply to all reforms. Only works classified as protected actions in housing rehabilitation or whose objective is the reconstruction of the home through the consolidation and treatment of the structures, facades or roofs can be deducted.
Deduction for investment by an angel investor for the acquisition of shares or social participations
This deduction allows you to deduct 40% of the investment in shares of newly created companies.
Up to 50% of the investment in companies created or owned by universities and research centers may also be deducted.
The limit for each deduction and both together is 12,000 euros.
In order to benefit, the company must be based in Catalonia and it must not be older than three years, the same period that the investment must be maintained.
Regional section of the deduction for investment in habitual residence
Catalonia maintains in its autonomous section the deduction for investment in habitual residence, which allows deducting 7.5% of the money allocated to the purchase of housing in general and 15% in the case of works to adapt the habitual residence for people with disabilities. disability.
An additional 9% deduction can also be applied if any of the following requirements are met:
Be under 32 years old as of December 31. Have been unemployed for more than 183 days in 2023. Be part of a family unit that includes at least one child.
Deduction for the obligation to file the personal income tax return due to having more than one payer
A deduction that corrects the impact of having to pay income tax when there are two or more payers of personal income tax.
Thanks to it, people who earn more than 15,000 euros and less than 22,000 euros with two payers and have collected more than 1,500 euros from the second and subsequent payers, will be able to deduct the result of restoring the full state fee to the autonomous fee.
Pensioners will not be able to apply this deduction.
