{"id":3930,"date":"2026-03-16T15:49:17","date_gmt":"2026-03-16T14:49:17","guid":{"rendered":"https:\/\/v3.pellicerheredia.com\/income-tax-in-spain\/"},"modified":"2026-06-08T07:15:26","modified_gmt":"2026-06-08T05:15:26","slug":"income-tax-spain","status":"publish","type":"page","link":"https:\/\/www.pellicerheredia.com\/en\/income-tax-spain\/","title":{"rendered":"Income tax in Spain"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3930\" class=\"elementor elementor-3930 elementor-2563\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f3ed1b e-flex e-con-boxed e-con e-parent\" data-id=\"4f3ed1b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bc7aa3 e-flex e-con-boxed e-con e-parent\" data-id=\"1bc7aa3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cb34de elementor-widget elementor-widget-heading\" data-id=\"1cb34de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Income Tax Return<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c9d50c elementor-widget elementor-widget-heading\" data-id=\"1c9d50c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax residence in Spain: more than 183 days a year or economic interests in the country.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c8335 elementor-widget elementor-widget-text-editor\" data-id=\"37c8335\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Are you in Spain for <strong>more than six months (183 days) of the calendar year<\/strong> or are your main economic interests in Spain? If the answer is yes, then you are considered a tax resident in Spain. <\/p><p>As a tax resident, you will be required to pay Spanish taxes on your worldwide income and assets and will need to file a Spanish income tax return.<\/p><p><strong>At Pellicer&#038;Heredia, we offer a comprehensive and expert service for managing your Spanish income tax return.<\/strong> Our team of tax advisers will ensure that you make the most of the tax deductions and benefits available. With us, filing your tax return will be more accurate and efficient.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85a9e97 elementor-widget elementor-widget-image\" data-id=\"85a9e97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"795\" height=\"1080\" src=\"https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp.png\" class=\"attachment-full size-full wp-image-722\" alt=\"\" srcset=\"https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp.png 795w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-221x300.png 221w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-754x1024.png 754w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-768x1043.png 768w\" sizes=\"(max-width: 795px) 100vw, 795px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c0a7d5 e-flex e-con-boxed e-con e-parent\" data-id=\"2c0a7d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee7667 elementor-widget elementor-widget-heading\" data-id=\"2ee7667\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Do you need professional help to prepare and file your tax return in Spain?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ade304d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ade304d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We handle the preparation and filing of your tax return with the Tax Agency, applying all available tax deductions and ensuring compliance with current regulations. Furthermore, we advise you throughout the entire process to ensure your return is accurate, efficient, and tailored to your specific tax situation. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd8cd05 elementor-button-align-start elementor-widget__width-initial elementor-widget elementor-widget-global elementor-global-4367 elementor-global-295 elementor-widget-form\" data-id=\"bd8cd05\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Global Form\" aria-label=\"Global Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"3930\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"bd8cd05\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-60 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-phone elementor-col-40 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-phone\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<span class=\"ccfef-editor-intl-input\" data-id=\"form-field-phone\" data-field-id=\"403e859\" data-default-country=\"es\" data-include-countries=\"\" data-exclude-countries=\"\" data-dial-code-visibility=\"show\" data-strict-mode=\"no\" style=\"display: none;\"><\/span>\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[phone]\" id=\"form-field-phone\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Phone\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-html elementor-field-group elementor-column elementor-field-group-field_1dfde64 elementor-col-100\">\n\t\t\t\t\tIn which country do you currently reside?\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-country elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-country\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tCountry\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[country]\" id=\"form-field-country\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Country\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-privacy elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-privacy\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPrivacy\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[privacy]\" id=\"form-field-privacy\" class=\"elementor-field elementor-size-lg  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-privacy\">I confirm that I have read and accept the <a href=\"https:\/\/www.pellicerheredia.com\/en\/privacy-policy\/\" style=\"color: #A70D53;\"><u>Privacy Policy.<\/u><\/a><\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-fuente elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[fuente]\" id=\"form-field-fuente\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" value=\"WEB\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-interes elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[interes]\" id=\"form-field-interes\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" value=\"Income tax in Spain\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da771bb e-flex e-con-boxed e-con e-parent\" data-id=\"da771bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-097efd4 elementor-widget elementor-widget-heading\" data-id=\"097efd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">This service is especially recommended if your tax situation includes:<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53cd21d e-grid e-con-full e-con e-child\" data-id=\"53cd21d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-054f228 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"054f228\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-cabece2 e-con-full e-flex e-con e-child\" data-id=\"cabece2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ec53bc3 e-con-full e-flex e-con e-child\" data-id=\"ec53bc3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b8061a elementor-widget elementor-widget-heading\" data-id=\"4b8061a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Self-employed workers or professionals<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40defc0 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"40defc0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9ec6b7b e-con-full e-flex e-con e-child\" data-id=\"9ec6b7b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97dd034 e-con-full e-flex e-con e-child\" data-id=\"97dd034\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a214cf elementor-widget elementor-widget-heading\" data-id=\"1a214cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Owners of several real estate properties<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea0b493 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"ea0b493\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6aedf37 e-con-full e-flex e-con e-child\" data-id=\"6aedf37\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b974141 e-con-full e-flex e-con e-child\" data-id=\"b974141\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12caf61 elementor-widget elementor-widget-heading\" data-id=\"12caf61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">People with financial investments<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2fb0bb e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"e2fb0bb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-fd4e7bd e-con-full e-flex e-con e-child\" data-id=\"fd4e7bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4107fbf e-con-full e-flex e-con e-child\" data-id=\"4107fbf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d117f4 elementor-widget elementor-widget-heading\" data-id=\"5d117f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Taxpayers who work in multiple countries<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-617f663 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"617f663\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-883b43e e-con-full e-flex e-con e-child\" data-id=\"883b43e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a2560c e-con-full e-flex e-con e-child\" data-id=\"1a2560c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f463f8 elementor-widget elementor-widget-heading\" data-id=\"7f463f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">People who have received inheritances or donations<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df453d9 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"df453d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-69f88df e-con-full e-flex e-con e-child\" data-id=\"69f88df\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a35ee2 e-con-full e-flex e-con e-child\" data-id=\"7a35ee2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1027df0 elementor-widget elementor-widget-heading\" data-id=\"1027df0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Foreign residents with international income<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9639dbc e-flex e-con-boxed e-con e-parent\" data-id=\"9639dbc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0241f1d elementor-widget elementor-widget-heading\" data-id=\"0241f1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Is it mandatory to file an income tax return in Spain?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb4e1ab elementor-widget elementor-widget-text-editor\" data-id=\"cb4e1ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not all taxpayers are required to file an income tax return, but there are <strong>limits and circumstances that determine this obligation<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b560410 e-grid e-con-full e-con e-child\" data-id=\"b560410\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7f4361b e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"7f4361b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4703933 e-con-full e-flex e-con e-child\" data-id=\"4703933\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-675abf2 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"675abf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M5 6h18v12H5zm9 3a3 3 0 0 1 3 3a3 3 0 0 1-3 3a3 3 0 0 1-3-3a3 3 0 0 1 3-3M9 8a2 2 0 0 1-2 2v4a2 2 0 0 1 2 2h10a2 2 0 0 1 2-2v-4a2 2 0 0 1-2-2zm-8 2h2v10h16v2H1z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29ffc8 elementor-widget elementor-widget-heading\" data-id=\"c29ffc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">General income limits<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c501d19 elementor-widget elementor-widget-text-editor\" data-id=\"c501d19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">In general, it will not be mandatory to file a declaration if:<\/p><ul style=\"text-align: left;\"><li>Their income from <strong>employment or pension<\/strong>s does not exceed <strong>\u20ac22,000 per year<\/strong>.<\/li><\/ul><p style=\"text-align: left;\">This limit is reduced to <strong>\u20ac15,876<\/strong> when:<\/p><ul><li style=\"text-align: left;\">The income <strong>has not been taxed at source in Spain<\/strong>.<\/li><li style=\"text-align: left;\">They come from <strong>more than one payer<\/strong> (two jobs or two pensions)<\/li><li style=\"text-align: left;\">The other sources exceed <strong>\u20ac2,500 per year <\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-42eac8f e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"42eac8f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2ff3c7a e-con-full e-flex e-con e-child\" data-id=\"2ff3c7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-735bf40 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"735bf40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M13 13h-2V7h2m0 10h-2v-2h2M12 2A10 10 0 0 0 2 12a10 10 0 0 0 10 10a10 10 0 0 0 10-10A10 10 0 0 0 12 2\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a740e6 elementor-widget elementor-widget-heading\" data-id=\"6a740e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Cases in which it is mandatory to declare<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbdda0f elementor-widget elementor-widget-text-editor\" data-id=\"dbdda0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">The declaration will be mandatory, regardless of income level, when:<\/p><ul><li style=\"text-align: left;\"><strong>International double taxation<\/strong> exists<\/li><li style=\"text-align: left;\"><strong>A tax refund<\/strong> is requested.<\/li><li style=\"text-align: left;\">Contributions have been made <strong>to pension plans <\/strong><\/li><li style=\"text-align: left;\"><strong>Housing deductions<\/strong> apply<\/li><li style=\"text-align: left;\">There are <strong>relevant capital gains or additional income <\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fe830d6 e-flex e-con-boxed e-con e-parent\" data-id=\"fe830d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c44c93 elementor-widget elementor-widget-heading\" data-id=\"2c44c93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Types of income declared in the Personal Income Tax (IRPF)<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3612e6 e-grid e-con-full e-con e-child\" data-id=\"e3612e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e509486 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"e509486\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c7bbc00 e-con-full e-flex e-con e-child\" data-id=\"c7bbc00\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13e1598 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"13e1598\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M20 6c.58 0 1.05.2 1.42.59c.38.41.58.86.58 1.41v11c0 .55-.2 1-.58 1.41c-.37.39-.84.59-1.42.59H4c-.58 0-1.05-.2-1.42-.59C2.2 20 2 19.55 2 19V8c0-.55.2-1 .58-1.41C2.95 6.2 3.42 6 4 6h4V4c0-.58.2-1.05.58-1.42C8.95 2.2 9.42 2 10 2h4c.58 0 1.05.2 1.42.58c.38.37.58.84.58 1.42v2zM4 8v11h16V8zm10-2V4h-4v2z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7dae7 elementor-widget elementor-widget-heading\" data-id=\"4f7dae7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Returns on work<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb22544 elementor-widget elementor-widget-text-editor\" data-id=\"fb22544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Income derived from <strong>employment or pensions<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-640cc09 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"640cc09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-89b0748 e-con-full e-flex e-con e-child\" data-id=\"89b0748\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed17955 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"ed17955\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M11.5 1L2 6v2h19V6m-5 4v7h3v-7M2 22h19v-3H2m8-9v7h3v-7m-9 0v7h3v-7z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a5a6d5 elementor-widget elementor-widget-heading\" data-id=\"9a5a6d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Returns on movable capital<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc31589 elementor-widget elementor-widget-text-editor\" data-id=\"fc31589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Bank interest, <strong>dividends, life insurance or annuities<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aec290b e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"aec290b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e9e2eb6 e-con-full e-flex e-con e-child\" data-id=\"e9e2eb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15fd792 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"15fd792\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M4 21V9l8-6l8 6v12h-6v-7h-4v7z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bd4154 elementor-widget elementor-widget-heading\" data-id=\"9bd4154\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Returns on real estate capital<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-175c336 elementor-widget elementor-widget-text-editor\" data-id=\"175c336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Income from <strong>rentals or second homes<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd6226f e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"dd6226f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-92fa97d e-con-full e-flex e-con e-child\" data-id=\"92fa97d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd1a9a elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"4fd1a9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M21.025 11.05V19q0 .825-.587 1.413T19.025 21h-14q-.825 0-1.412-.587T3.025 19v-7.95q-.575-.525-.887-1.35t-.013-1.8l1.05-3.4q.2-.65.713-1.075T5.075 3h13.9q.675 0 1.175.413t.725 1.087l1.05 3.4q.3.975-.012 1.775t-.888 1.375m-6.8-1.05q.675 0 1.025-.462t.275-1.038l-.55-3.5h-1.95v3.7q0 .525.35.913t.85.387m-4.5 0q.575 0 .938-.388t.362-.912V5h-1.95l-.55 3.5q-.1.6.262 1.05t.938.45m-4.45 0q.45 0 .787-.325t.413-.825L7.025 5h-1.95l-1 3.35q-.15.5.162 1.075T5.275 10m13.5 0q.725 0 1.05-.575t.15-1.075L18.925 5h-1.9l.55 3.85q.075.5.413.825t.787.325\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1dc3be elementor-widget elementor-widget-heading\" data-id=\"d1dc3be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Returns from economic activities<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a85970 elementor-widget elementor-widget-text-editor\" data-id=\"4a85970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Income generated by <strong>self-employed individuals or entrepreneurs<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d00bd7 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"2d00bd7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-5d18eea e-con-full e-flex e-con e-child\" data-id=\"5d18eea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-745cf50 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"745cf50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"m16 11.78l4.24-7.33l1.73 1l-5.23 9.05l-6.51-3.75L5.46 19H22v2H2V3h2v14.54L9.5 8z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4050da elementor-widget elementor-widget-heading\" data-id=\"b4050da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Capital gains<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91dd075 elementor-widget elementor-widget-text-editor\" data-id=\"91dd075\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Profits derived from the <strong>sale of assets<\/strong>, such as stocks, investments or properties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b62dc7 e-flex e-con-boxed e-con e-parent\" data-id=\"5b62dc7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ada5f92 elementor-widget elementor-widget-heading\" data-id=\"ada5f92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Income tax brackets in Spain (IRPF)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-952eaee elementor-widget elementor-widget-text-editor\" data-id=\"952eaee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Personal income tax (IRPF) is a <strong>progressive tax<\/strong>, which means that the tax rate increases as income increases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e01c43 e-grid e-con-full e-con e-child\" data-id=\"5e01c43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-10c7760 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"10c7760\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b7757c6 e-con-full e-flex e-con e-child\" data-id=\"b7757c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a41b1ed elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"a41b1ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M7 2h10a2 2 0 0 1 2 2v16a2 2 0 0 1-2 2H7a2 2 0 0 1-2-2V4a2 2 0 0 1 2-2m0 2v4h10V4zm0 6v2h2v-2zm4 0v2h2v-2zm4 0v2h2v-2zm-8 4v2h2v-2zm4 0v2h2v-2zm4 0v2h2v-2zm-8 4v2h2v-2zm4 0v2h2v-2zm4 0v2h2v-2z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a17a9cb elementor-widget elementor-widget-heading\" data-id=\"a17a9cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">General taxable base<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf9534b elementor-widget elementor-widget-text-editor\" data-id=\"cf9534b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"text-align: left;\">Up to \u20ac12,450 \u2192 19%<\/li><li style=\"text-align: left;\">Up to \u20ac20,199 \u2192 24%<\/li><li style=\"text-align: left;\">Up to \u20ac35,199 \u2192 30%<\/li><li style=\"text-align: left;\">Up to \u20ac59,999 \u2192 37%<\/li><li style=\"text-align: left;\">Up to \u20ac299,999 \u2192 45%<\/li><li style=\"text-align: left;\">Over \u20ac300,000 \u2192 47%<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72b7ec4 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"72b7ec4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-615c5ec e-con-full e-flex e-con e-child\" data-id=\"615c5ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07aab48 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"07aab48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"m19.83 7.5l-2.27-2.27c.07-.42.18-.81.32-1.15A1.498 1.498 0 0 0 16.5 2c-1.64 0-3.09.79-4 2h-5C4.46 4 2 6.46 2 9.5S4.5 21 4.5 21H10v-2h2v2h5.5l1.68-5.59l2.82-.94V7.5zM13 9H8V7h5zm3 2c-.55 0-1-.45-1-1s.45-1 1-1s1 .45 1 1s-.45 1-1 1\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44ed8b4 elementor-widget elementor-widget-heading\" data-id=\"44ed8b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Savings income<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bbbe72 elementor-widget elementor-widget-text-editor\" data-id=\"8bbbe72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"text-align: left;\">Up to \u20ac6,000 \u2192 19%<\/li><li style=\"text-align: left;\">Up to \u20ac50,000 \u2192 21%<\/li><li style=\"text-align: left;\">Up to \u20ac200,000 \u2192 23%<\/li><li style=\"text-align: left;\">Up to \u20ac300,000 \u2192 27%<\/li><li style=\"text-align: left;\">Over \u20ac300,000 \u2192 30%<\/li><\/ul><p>Savings <strong>income <\/strong> includes interest, dividends, life insurance, annuities, and gains from the transfer of financial assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35aa1fc e-flex e-con-boxed e-con e-parent\" data-id=\"35aa1fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e2704d elementor-widget elementor-widget-heading\" data-id=\"3e2704d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Significant tax deductions in Spain<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef0017c elementor-widget elementor-widget-text-editor\" data-id=\"ef0017c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>There are numerous tax deductions that can significantly reduce the amount to be paid.<\/p><p>Among the most relevant are:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-402d874 e-grid e-con-full e-con e-child\" data-id=\"402d874\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6f66917 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"6f66917\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d082dc3 e-con-full e-flex e-con e-child\" data-id=\"d082dc3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44ee890 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"44ee890\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M6 2c-1.11 0-2 .89-2 2v16a2 2 0 0 0 2 2h4v-1.91L12.09 18H6v-2h8.09l2-2H6v-2h12.09L20 10.09V8l-6-6zm7 1.5L18.5 9H13zm7.15 9.5a.55.55 0 0 0-.4.16l-1.02 1.02l2.09 2.08l1.02-1.01c.21-.22.21-.58 0-.79l-1.3-1.3a.54.54 0 0 0-.39-.16m-2.01 1.77L12 20.92V23h2.08l6.15-6.15z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9231a0f elementor-widget elementor-widget-heading\" data-id=\"9231a0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">State deductions<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c396470 elementor-widget elementor-widget-text-editor\" data-id=\"c396470\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"text-align: left;\"><strong>50% investment in newly created companies<\/strong> (up to \u20ac100,000)<\/li><li style=\"text-align: left;\"><strong>Deduction for international double taxation<\/strong><\/li><li style=\"text-align: left;\"><strong>10% for donations to foundations<\/strong><\/li><li style=\"text-align: left;\"><strong style=\"background-color: transparent; text-align: center;\">Large family<\/strong><\/li><li><ul><li style=\"text-align: left;\">\u20ac1,200 (general)<\/li><li style=\"text-align: left;\">\u20ac2,400 (special)<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4074db e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"b4074db\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-75e0103 e-con-full e-flex e-con e-child\" data-id=\"75e0103\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c801078 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"c801078\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M5 3v18h6v-3.5h2V21h6V3zm2 2h2v2H7zm4 0h2v2h-2zm4 0h2v2h-2zM7 9h2v2H7zm4 0h2v2h-2zm4 0h2v2h-2zm-8 4h2v2H7zm4 0h2v2h-2zm4 0h2v2h-2zm-8 4h2v2H7zm8 0h2v2h-2z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76b1f57 elementor-widget elementor-widget-heading\" data-id=\"76b1f57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tax deductions in the Valencian Community<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8a6d3d elementor-widget elementor-widget-text-editor\" data-id=\"d8a6d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"text-align: left;\"><strong>Rental of main residence<\/strong><ul><li>20% (up to \u20ac800)<\/li><li>25% if the tenant is under 35 years old<\/li><\/ul><\/li><li style=\"text-align: left;\"><strong>Self-consumption electrical installations<\/strong><ul><li>up to <strong>\u20ac8,800 deduction <\/strong><\/li><\/ul><\/li><li style=\"text-align: left;\"><strong>Purchase of an electric vehicle<\/strong><ul><li>deduction on a maximum base of <strong> \u20ac20,000 <\/strong><\/li><\/ul><\/li><li style=\"text-align: left;\"><strong>Healthcare and welfare expenses (tax updates)<\/strong><ul><li style=\"text-align: left;\">mental health<\/li><li style=\"text-align: left;\">oral health<\/li><li style=\"text-align: left;\">prescription glasses or contact lenses<\/li><li style=\"text-align: left;\">sports activities<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac35cb1 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"ac35cb1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-a66ec41 e-con-full e-flex e-con e-child\" data-id=\"a66ec41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f1cb8d elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"6f1cb8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\"><path fill=\"currentColor\" d=\"M17 8C8 10 5.9 16.17 3.82 21.34l1.89.66l.95-2.3c.48.17.98.3 1.34.3C19 20 22 3 22 3c-1 2-8 2.25-13 3.25S2 11.5 2 13.5s1.75 3.75 1.75 3.75C7 8 17 8 17 8\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd1808b elementor-widget elementor-widget-heading\" data-id=\"dd1808b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Deductions for energy efficiency in homes<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba8416f elementor-widget elementor-widget-text-editor\" data-id=\"ba8416f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">Deductions apply for:<\/p><ul style=\"text-align: left;\"><li><strong>Reduction in energy demand for heating and cooling<\/strong> \u2192 20%<\/li><li><strong>Improvement in non-renewable primary energy consumption<\/strong> \u2192 40%<\/li><li><strong>Energy rehabilitation of residential buildings<\/strong> \u2192 60%<\/li><\/ul><p style=\"text-align: left;\">These deductions can be applied to both <strong>primary residences and rental properties<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-444aff9 e-flex e-con-boxed e-con e-parent\" data-id=\"444aff9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d75162 elementor-widget elementor-widget-heading\" data-id=\"2d75162\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">DEDUCTIONS 2024<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05889f elementor-widget elementor-widget-n-accordion\" data-id=\"f05889f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2520\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2520\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> State income tax deductions 2024 <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2520\" class=\"elementor-element elementor-element-8ae3409 e-con-full e-flex e-con e-child\" data-id=\"8ae3409\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b347e6b elementor-widget elementor-widget-text-editor\" data-id=\"b347e6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><u>For investment in primary residence<\/u> (Mortgages prior to 2013)<\/strong><\/li><li><strong><u>For renting your main residence<\/u><\/strong> (Lease agreement and payment by bank transfer or Bizum are required) (NO CASH)<\/li><li><strong><u>Deductions for incentives and stimuli for business investment. <\/u><\/strong>Taxpayers can fully deduct from their total state tax liability the amount corresponding to the deduction for investment in newly created or recently established companies, as regulated by Article 68.1 of the Personal Income Tax Law.<\/li><li><strong><u>Deductions for donations and other contributions<\/u><\/strong><\/li><li><strong><u>Deduction for income obtained in Ceuta or Melilla<\/u><\/strong><\/li><li><strong><u>Deduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage.<\/u><\/strong><\/li><li><strong><u>Deduction for rent of main residence. Transitional regime <\/u><\/strong><\/li><\/ul><p><strong><u>The amount of these deductions is distributed as follows:<\/u><\/strong><\/p><ul><li>50 percent of the total amount is applied to reduce the full state tax liability.<\/li><li>50 percent of the total amount is applied to reduce the regional tax liability.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2521\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2521\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Deductions for energy efficiency improvement works in homes <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2521\" class=\"elementor-element elementor-element-3e24725 e-con-full e-flex e-con e-child\" data-id=\"3e24725\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e34db99 elementor-widget elementor-widget-text-editor\" data-id=\"e34db99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong><u>The following deductions are introduced from October 6, 2021 on a temporary basis, applying in 2021, 2022, 2023 and 2024 for the first two and the third extending to 2025 as well: <\/u><\/strong><\/p><ol><li><strong><u>Deduction for improvement works that reduce the demand for heating and cooling. (1) (1)<\/u><\/strong><\/li><li><strong><u>Deduction for improvement works that reduce the consumption of non-renewable primary energy. (2) (2)<\/u><\/strong><\/li><li><strong><u>Deduction for energy rehabilitation works of buildings with predominantly residential use. (3) (3)<\/u><\/strong><\/li><\/ol><p><strong><u>How do these 3 deductions work?<\/u><\/strong><\/p><p><strong><u>Housing type requirements:<\/u><\/strong><\/p><p>Usual: 1 and 2<\/p><p>All types of housing except those intended for economic activities: 3<\/p><p><strong><u>Deadline for completing and paying for the work:<\/u><\/strong><\/p><p>From 06\/10\/2021 until 31\/12\/2024 (1 and 2)<\/p><p>From 06\/10\/2021 until 31\/12\/2025 (3)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2522\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2522\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> When can I claim the deduction? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2522\" class=\"elementor-element elementor-element-6bb78f0 e-con-full e-flex e-con e-child\" data-id=\"6bb78f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-240a2d4 elementor-widget elementor-widget-text-editor\" data-id=\"240a2d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In the tax period <strong>in which the energy efficiency certificate is issued<\/strong>. If amounts are paid prior to its issuance, they will all be included in the period in which the deduction is claimed. The certificate after the works must be issued before 01.01.2025. (1 and 2)   <\/p><p>The deduction will be applied in the <strong>tax years 2021, 2022, 2023, 2024 and 2025<\/strong>, in relation to the amounts paid in each of them, provided that <strong>the energy efficiency certificate has been issued before<\/strong> the end of the tax year in which the <strong>deduction is to be applied<\/strong>. The certificate issued after the works must be issued before 01.01.2026. (3)  (3)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2523\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2523\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Requirements for obtaining the energy efficiency certificate <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2523\" class=\"elementor-element elementor-element-6c4e099 e-con-full e-flex e-con e-child\" data-id=\"6c4e099\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f53b0a0 elementor-widget elementor-widget-text-editor\" data-id=\"f53b0a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Reduction<\/strong> <strong>of at least 7%<\/strong> in the sum of the heating and cooling demand indicators (energy efficiency certificate of the dwelling after the works compared to the previous one) (1)<\/p><p><strong>Reduction <\/strong> <strong>of at least 30%<\/strong> in the non-renewable primary energy consumption indicator or obtaining an <strong> energy rating of \u201cA\u201d or \u201cB\u201d<\/strong> (energy efficiency certificate of the dwelling after the works compared to the previous one) (2 and 3)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2524\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2524\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> What percentage deduction applies in each case? <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2524\" class=\"elementor-element elementor-element-fe49fe2 e-con-full e-flex e-con e-child\" data-id=\"fe49fe2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e273be elementor-widget elementor-widget-text-editor\" data-id=\"6e273be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>20% (1)<\/p><p>40% (2)<\/p><p>60% (3)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2525\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2525\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Deduction base <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2525\" class=\"elementor-element elementor-element-72d5936 e-con-full e-flex e-con e-child\" data-id=\"72d5936\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a95f1b elementor-widget elementor-widget-text-editor\" data-id=\"6a95f1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Amounts paid for the performance of works that are paid by any means, excluding deliveries of legal tender.<\/p><p>These amounts do not include costs related to the installation or replacement of equipment that uses fossil fuels.<\/p><p>Grants awarded will be deducted from the base.<\/p><p><strong><u>Tax deduction for the purchase of &#8220;plug-in&#8221; electric vehicles and fuel cell vehicles and charging points<\/u><\/strong><\/p><p><strong><u>Effective from June 30, 2023, two new deductions have been introduced that will be applicable until December 31, 2024. These deductions are: <\/u><\/strong><\/p><ol><li>Deduction for the purchase of new &#8220;plug-in&#8221; electric vehicles and fuel cell vehicles.<\/li><li>Tax deduction for the installation of charging points for electric vehicles<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2526\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2526\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h4 class=\"e-n-accordion-item-title-text\"> Regional tax deductions (Valencian Community) <\/h4><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2526\" class=\"elementor-element elementor-element-e56e778 e-con-full e-flex e-con e-child\" data-id=\"e56e778\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ecbace elementor-widget elementor-widget-text-editor\" data-id=\"9ecbace\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong><u>For birth, adoption or foster care<\/u><\/strong>: 300 euros per child.<\/li><li><strong><u>For multiple births or adoptions:<\/u><\/strong> 246 euros for multiple births or two or more adoptions in the same tax period.<\/li><li><strong><u>For the birth or adoption of children with disabilities:<\/u><\/strong> 246 euros per child with a physical or sensory disability of 65% or more, or a mental disability greater than 33%.<\/li><li><strong><u>For large or single-parent families:<\/u><\/strong> 330 euros for general category families and 660 euros for special category families.<\/li><li><strong><u>For amounts allocated to non-occasional childcare in nurseries and early childhood education centers:<\/u><\/strong> Deduction for nursery expenses for children under three years of age. (15%) (15%)<\/li><\/ol><p>Requirements:<\/p><ul><li><strong>That the parents or foster parents who live with the minor carry out activities on their own account or for others <\/strong> for which they receive income from work or economic activities.<\/li><li>That the sum of the <strong>general taxable base and the savings taxable base<\/strong> does <strong>not exceed<\/strong>:<ul><li><strong>\u2013 30,000 euros<\/strong> in individual declaration.<\/li><li><strong>\u2013 47,000 euros<\/strong> in joint declaration.<\/li><\/ul><\/li><\/ul><ol><li><strong><u>For work-life balance.<\/u><\/strong> \u20ac460 for each child or foster child in permanent care who is aged between three and five. (MOTHERS OR FOSTER CARERS ONLY)<\/li><li><strong><u>For taxpayers with disabilities: With a degree of disability equal to or greater than 33%, and aged 65 years or older. <\/u><\/strong>(197 euros)<\/li><li><strong><u>For ascendants over 75 years of age or over 65 years of age with a disability. <\/u><\/strong>(197 euros)<\/li><li><strong><u>For hiring on a permanent basis individuals affiliated with the Special System for Domestic Employees of the General Social Security Scheme for the care of persons.<\/u><\/strong> (50% of the contributions paid to Social Security)<\/li><li><strong><u>For income derived from housing rentals: Landlord&#8217;s deduction. <\/u><\/strong>(5%)<\/li><li><strong><u>For first-time purchase of their main residence by taxpayers aged 35 or younger.<\/u><\/strong>  (5%)<\/li><li><strong><u>For the acquisition of a primary residence by people with disabilities.<\/u><\/strong>  (5%)<\/li><li><strong><u>For amounts intended for the acquisition or renovation of a primary residence, originating from public aid.<\/u><\/strong> (112 euros)<\/li><li><strong><u>For lease or payment for the transfer of use of the main residence.<\/u><\/strong><\/li><li><strong><u>For renting a dwelling, as a result of carrying out an activity, on one&#8217;s own account or for others, in a different municipality.<\/u><\/strong>  (10%)<\/li><li><strong><u>For amounts invested in self-consumption installations or the generation of electrical or thermal energy through renewable sources.<\/u><\/strong> (40% in main residences and 20% in second residences).<\/li><li><strong><u>For donations with an ecological purpose.<\/u><\/strong> (20% up to 150 euros and 25% on the rest of the donation)<\/li><li><strong><u>For donations of items that are part of the Valencian Cultural Heritage.<\/u><\/strong> (20% up to 150 euros and 25% on the rest of the donation)<\/li><li><strong><u>For donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage. <\/u><\/strong>(20% up to 150 euros and 25% on the rest of the donation)<\/li><li><strong><u>For amounts allocated by their owners to the conservation, repair and restoration of assets forming part of the Valencian Cultural Heritage.<\/u><\/strong> (20% up to 150 euros and 25% on the rest of the donation)<\/li><li><strong><u>For donations intended to promote the Valencian language.<\/u><\/strong> (20% up to 150 euros and 25% on the rest of the donation)<\/li><li><strong><u>For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sporting nature.<\/u><\/strong><\/li><li><strong><u>For taxpayers with two or more dependents. <\/u><\/strong>(10% of the total regional tax liability)<\/li><li><strong><u>Due to the increase in the costs of external financing for investment in primary residences.<\/u><\/strong> ( <strong>50 percent of the positive difference<\/strong> between the amounts paid during the tax period and those paid during the previous year)<\/li><li><strong><u>For amounts intended for the purchase of school supplies.<\/u><\/strong> (110 euros per child)<\/li><li><strong><u>For conservation works or improvements to the quality, sustainability and accessibility of the main residence.<\/u><\/strong><\/li><\/ol><ol><li><strong><u>For habitually residing in a municipality at risk of depopulation. <\/u><\/strong>(330 euros + possibility of increase)<\/li><\/ol><ol><li><strong><u>For amounts paid for fertility treatments performed in authorized clinics or centers. <\/u><\/strong>(100 euros)<\/li><\/ol><ol><li><strong><u>For amounts paid for certain health expenses.<\/u><\/strong> Up to 100 euros for amounts paid for the treatment and care of people affected by highly complex chronic diseases and so-called <em>&#8220;rare&#8221; diseases<\/em>, or for the treatment and care of people diagnosed with acquired brain damage or Alzheimer&#8217;s disease.<\/li><\/ol><p><strong> <\/strong>30 percent of the amounts paid derived from the acquisition of products, services and treatments related to oral health of a non-aesthetic nature, with a maximum limit of 150 euros.<\/p><p> <\/p><p>Those expenses related to the care of people affected by any pathology related to mental health, with a maximum limit of 150 euros.<\/p><p>Expenses derived from the acquisition of prescription lenses, contact lenses and cleaning solutions, with a maximum limit of 100 euros.<strong><\/strong><\/p><ol><li><strong><u>For amounts paid in expenses associated with practicing sports and healthy activities.<\/u><\/strong> In general, 30% of the amounts paid in the tax period in expenses associated with practicing sports and healthy activities.<\/li><\/ol><p>If the declarant is over 65 years of age or has a disability of 33 percent or more, the deduction percentage will be 50 percent.<\/p><p>If the declarant is over 75 years old or has a disability equal to or greater than 65 percent, the deduction percentage will be 100 percent.<\/p><p>The maximum deduction limit will be 150 euros.<\/p><p>The full amount of these deductions is applied to reduce the regional tax liability.<\/p><p><em>The taxpayer must keep in their possession the supporting documents for the deductions made for any verification by the Tax Administration.<\/em><\/p><p><strong><u>Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area<\/u><\/strong><\/p><p><strong><u>This deduction, introduced on January 1, 2018, is available to Spanish Personal Income Tax (IRPF) payers who are part of a family unit in which one member resides in another EU or EEA member state, preventing them from filing a joint tax return. This deduction equates, where more favorable, the tax payable by these Spanish resident taxpayers to what they would have paid had all members of the family unit been tax residents in Spain and opted to file jointly. <\/u><\/strong><\/p><p><strong><u>The amount of this deduction is not divided 50 percent between the full state and regional tax liability, but rather reduces each of them in the manner established by the forty-eighth additional provision of the Personal Income Tax Law and discussed in the section referring to said deduction.<\/u><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"State income tax deductions 2024\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For investment in primary residence (Mortgages prior to 2013)For renting your main residence (Lease agreement and payment by bank transfer or Bizum are required) (NO CASH)Deductions for incentives and stimuli for business investment. Taxpayers can fully deduct from their total state tax liability the amount corresponding to the deduction for investment in newly created or recently established companies, as regulated by Article 68.1 of the Personal Income Tax Law.Deductions for donations and other contributionsDeduction for income obtained in Ceuta or MelillaDeduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage.Deduction for rent of main residence. Transitional regime The amount of these deductions is distributed as follows:50 percent of the total amount is applied to reduce the full state tax liability.50 percent of the total amount is applied to reduce the regional tax liability.\"}},{\"@type\":\"Question\",\"name\":\"Deductions for energy efficiency improvement works in homes\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The following deductions are introduced from October 6, 2021 on a temporary basis, applying in 2021, 2022, 2023 and 2024 for the first two and the third extending to 2025 as well: Deduction for improvement works that reduce the demand for heating and cooling. (1) (1)Deduction for improvement works that reduce the consumption of non-renewable primary energy. (2) (2)Deduction for energy rehabilitation works of buildings with predominantly residential use. (3) (3)How do these 3 deductions work?Housing type requirements:Usual: 1 and 2All types of housing except those intended for economic activities: 3Deadline for completing and paying for the work:From 06\\\/10\\\/2021 until 31\\\/12\\\/2024 (1 and 2)From 06\\\/10\\\/2021 until 31\\\/12\\\/2025 (3)\"}},{\"@type\":\"Question\",\"name\":\"When can I claim the deduction?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In the tax period in which the energy efficiency certificate is issued. If amounts are paid prior to its issuance, they will all be included in the period in which the deduction is claimed. The certificate after the works must be issued before 01.01.2025. (1 and 2)   The deduction will be applied in the tax years 2021, 2022, 2023, 2024 and 2025, in relation to the amounts paid in each of them, provided that the energy efficiency certificate has been issued before the end of the tax year in which the deduction is to be applied. The certificate issued after the works must be issued before 01.01.2026. (3)  (3)\"}},{\"@type\":\"Question\",\"name\":\"Requirements for obtaining the energy efficiency certificate\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Reduction of at least 7% in the sum of the heating and cooling demand indicators (energy efficiency certificate of the dwelling after the works compared to the previous one) (1)Reduction  of at least 30% in the non-renewable primary energy consumption indicator or obtaining an  energy rating of \\u201cA\\u201d or \\u201cB\\u201d (energy efficiency certificate of the dwelling after the works compared to the previous one) (2 and 3)\"}},{\"@type\":\"Question\",\"name\":\"What percentage deduction applies in each case?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"20% (1)40% (2)60% (3)\"}},{\"@type\":\"Question\",\"name\":\"Deduction base\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Amounts paid for the performance of works that are paid by any means, excluding deliveries of legal tender.These amounts do not include costs related to the installation or replacement of equipment that uses fossil fuels.Grants awarded will be deducted from the base.Tax deduction for the purchase of &#8220;plug-in&#8221; electric vehicles and fuel cell vehicles and charging pointsEffective from June 30, 2023, two new deductions have been introduced that will be applicable until December 31, 2024. These deductions are: Deduction for the purchase of new &#8220;plug-in&#8221; electric vehicles and fuel cell vehicles.Tax deduction for the installation of charging points for electric vehicles\"}},{\"@type\":\"Question\",\"name\":\"Regional tax deductions (Valencian Community)\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For birth, adoption or foster care: 300 euros per child.For multiple births or adoptions: 246 euros for multiple births or two or more adoptions in the same tax period.For the birth or adoption of children with disabilities: 246 euros per child with a physical or sensory disability of 65% or more, or a mental disability greater than 33%.For large or single-parent families: 330 euros for general category families and 660 euros for special category families.For amounts allocated to non-occasional childcare in nurseries and early childhood education centers: Deduction for nursery expenses for children under three years of age. (15%) (15%)Requirements:That the parents or foster parents who live with the minor carry out activities on their own account or for others  for which they receive income from work or economic activities.That the sum of the general taxable base and the savings taxable base does not exceed:\\u2013 30,000 euros in individual declaration.\\u2013 47,000 euros in joint declaration.For work-life balance. \\u20ac460 for each child or foster child in permanent care who is aged between three and five. (MOTHERS OR FOSTER CARERS ONLY)For taxpayers with disabilities: With a degree of disability equal to or greater than 33%, and aged 65 years or older. (197 euros)For ascendants over 75 years of age or over 65 years of age with a disability. (197 euros)For hiring on a permanent basis individuals affiliated with the Special System for Domestic Employees of the General Social Security Scheme for the care of persons. (50% of the contributions paid to Social Security)For income derived from housing rentals: Landlord&#8217;s deduction. (5%)For first-time purchase of their main residence by taxpayers aged 35 or younger.  (5%)For the acquisition of a primary residence by people with disabilities.  (5%)For amounts intended for the acquisition or renovation of a primary residence, originating from public aid. (112 euros)For lease or payment for the transfer of use of the main residence.For renting a dwelling, as a result of carrying out an activity, on one&#8217;s own account or for others, in a different municipality.  (10%)For amounts invested in self-consumption installations or the generation of electrical or thermal energy through renewable sources. (40% in main residences and 20% in second residences).For donations with an ecological purpose. (20% up to 150 euros and 25% on the rest of the donation)For donations of items that are part of the Valencian Cultural Heritage. (20% up to 150 euros and 25% on the rest of the donation)For donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage. (20% up to 150 euros and 25% on the rest of the donation)For amounts allocated by their owners to the conservation, repair and restoration of assets forming part of the Valencian Cultural Heritage. (20% up to 150 euros and 25% on the rest of the donation)For donations intended to promote the Valencian language. (20% up to 150 euros and 25% on the rest of the donation)For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sporting nature.For taxpayers with two or more dependents. (10% of the total regional tax liability)Due to the increase in the costs of external financing for investment in primary residences. ( 50 percent of the positive difference between the amounts paid during the tax period and those paid during the previous year)For amounts intended for the purchase of school supplies. (110 euros per child)For conservation works or improvements to the quality, sustainability and accessibility of the main residence.For habitually residing in a municipality at risk of depopulation. (330 euros + possibility of increase)For amounts paid for fertility treatments performed in authorized clinics or centers. (100 euros)For amounts paid for certain health expenses. Up to 100 euros for amounts paid for the treatment and care of people affected by highly complex chronic diseases and so-called &#8220;rare&#8221; diseases, or for the treatment and care of people diagnosed with acquired brain damage or Alzheimer&#8217;s disease. 30 percent of the amounts paid derived from the acquisition of products, services and treatments related to oral health of a non-aesthetic nature, with a maximum limit of 150 euros. Those expenses related to the care of people affected by any pathology related to mental health, with a maximum limit of 150 euros.Expenses derived from the acquisition of prescription lenses, contact lenses and cleaning solutions, with a maximum limit of 100 euros.For amounts paid in expenses associated with practicing sports and healthy activities. In general, 30% of the amounts paid in the tax period in expenses associated with practicing sports and healthy activities.If the declarant is over 65 years of age or has a disability of 33 percent or more, the deduction percentage will be 50 percent.If the declarant is over 75 years old or has a disability equal to or greater than 65 percent, the deduction percentage will be 100 percent.The maximum deduction limit will be 150 euros.The full amount of these deductions is applied to reduce the regional tax liability.The taxpayer must keep in their possession the supporting documents for the deductions made for any verification by the Tax Administration.Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic AreaThis deduction, introduced on January 1, 2018, is available to Spanish Personal Income Tax (IRPF) payers who are part of a family unit in which one member resides in another EU or EEA member state, preventing them from filing a joint tax return. This deduction equates, where more favorable, the tax payable by these Spanish resident taxpayers to what they would have paid had all members of the family unit been tax residents in Spain and opted to file jointly. The amount of this deduction is not divided 50 percent between the full state and regional tax liability, but rather reduces each of them in the manner established by the forty-eighth additional provision of the Personal Income Tax Law and discussed in the section referring to said deduction.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Income Tax Return Tax residence in Spain: more than 183 days a year or economic interests in the country. Are you in Spain for more than six months (183 days) of the calendar year or are your main economic interests in Spain? 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