Andalusia has a total of 17 deductions that Andalusian taxpayers can opt for in the Income campaign, which will begin this April 8 and last until June 30. According to the data from the 2024-2025 CampaignAndalusia is the autonomous community in which the most income tax returns are filed. Therefore, in addition to state deductions, it is also advisable to know the regional deductions to which each taxpayer may be entitled.
These deductions allow you to reduce the amount to be paid to the Treasury if the declaration is payable or increase the refund if it is returned.
In order to access a deduction, the Tax Agency website explains that it is necessary to reside for tax purposes in the corresponding autonomous community, in this case Andalusia, generally for more than 183 days a year. In addition, the specific requirements of each measure must be met, such as income limits, age, large family status or rental situation, among others, as well as keeping the necessary invoices or supporting documents.
The great novelty of this campaign is in three new deductions approved by the Junta de Andalucía and that can be applied with effect from January 1, 2025. That is, they are already included in the declaration that is presented this spring.
To promote physical exercise and sports practice
15% of the amount paid in gyms, sports centers, clubs, federations or sports sections of non-sports entities may be deducted. The limit is 100 euros and, in this case, there is no income limit.
For veterinary expenses derived from the acquisition of pets or the ownership of assistance dogs
It allows you to deduct 30% of the amount paid for vaccinations, deworming, mandatory treatments for your pet and also for sterilization when mandatory. The limit is 100 euros per year. It can be applied during the year following the purchase of the animal. If it has been adopted, the term is extended to three years. And if it is an assistance dog, there is no time limit. To access, the sum of the general tax base and savings cannot exceed 80,000 euros in individual taxation or 100,000 euros jointly.
For families with diagnosed celiac disease
The deduction is 100 euros for each member of the family unit diagnosed with celiac disease. It is not applied only once per declaration, but for each affected person. Thus, if there are two people with celiac disease in a family, the deduction amounts to 200 euros.
For investment in habitual residence that is considered protected and for young people
6% of the amounts paid for the purchase may be deducted, with a maximum base of 9,040 euros. To apply it, several circumstances must be met at the same time: that the home is classified as protected, that the taxpayer is under 35 years of age and that the sum of the general tax base and savings does not exceed 25,000 euros individually or 30,000 euros jointly.
For amounts invested in the rental of the habitual residence
The deduction is 15% of the rent paid, with a limit of 1,200 euros per year, which can reach 1,500 euros in case of disability. Those under 35 years of age, those over 65 and also victims of domestic violence or terrorism can benefit. The income limit is 25,000 euros for individual taxation and 30,000 euros for joint taxation.
Due to birth, adoption of children or foster care of minors
Andalusia allows you to deduct 200 euros for each child born, adopted or fostered. The amount rises to 400 euros if the family lives in a municipality at risk of depopulation. In addition, an extra 200 euros are added in cases of childbirth, adoption or multiple foster care.
For adoption of children internationally
The deduction amounts to 600 euros for each child adopted abroad. In order to apply it, the tax base cannot exceed 80,000 euros individually or 100,000 euros jointly.
For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
100 euros may be deducted for the situation of single parenthood and another 100 euros more for each dependent ascendant over 75 years of age. The income limit is 80,000 euros individually and 100,000 euros jointly.
For large family
The deduction is 200 euros for large families in the general category and 400 euros for those in the special category. In this case, the tax base cannot exceed 25,000 euros individually or 30,000 euros jointly.
For educational expenses
15% of the amount paid for school or extracurricular language and computer education may be deducted, with a maximum of 150 euros. The income limit is 80,000 euros individually and 100,000 euros jointly.
For taxpayers with disabilities
A deduction of 150 euros is established for those who have a recognized degree of disability equal to or greater than 33%. The income limit is once again 25,000 euros individually or 30,000 euros jointly.
For taxpayers with spouses or de facto partners with disabilities
The deduction is 100 euros when the spouse or common-law partner has a degree of disability of at least 65% and does not file an individual personal income tax return. Also here it is required not to exceed 25,000 euros individually or 30,000 euros jointly.
For assistance to people with disabilities
Andalusia contemplates a deduction of 100 euros as long as the tax base is less than 80,000 euros individually or 100,000 euros jointly. To this can be added another 20% of the contributions paid to Social Security by household employees, with a maximum of 500 euros, when the person with a disability needs help from third parties for basic activities of daily living.
For domestic help
The deduction is 20% of the contributions paid to Social Security by household employees, with a limit of 500 euros. To apply it, both members of the couple must obtain income from work or economic activities. Taxpayers over 75 years of age may also benefit from it.
By investment in the acquisition of shares and participations as a consequence of agreements to establish companies or increase capital in commercial companies
Andalusia allows a deduction of 20% of the investment made in shares or participations in public limited companies, labor companies or cooperatives with tax and social domicile in the community, with a limit of 4,000 euros. This percentage rises to 50% and the limit to 12,000 euros when the company has been created or participated in by universities or research centers.
In both cases there are several conditions that must be respected: not having, together with family members up to the third degree, more than 40% of the share capital; maintain the investment for at least three years; not exercise executive or management functions; formalize the purchase in public deed; and that the entity develops real economic activity in Andalusia.
For legal defense expenses of the employment relationship
Amounts paid to a lawyer or solicitor in procedures derived from an employment relationship may be deducted, with a maximum of 200 euros.
For donations with ecological purposes
The deduction is 10% of the amounts donated to public or non-profit entities dedicated to the defense and conservation of the environment, with a limit of 150 euros.