Por Redaccion 
The Tax and Asset Campaign of 2024 starts this Wednesday, April 2nd, and taxpayers who have had their habitual residence in Castilla y León can apply for a series of regional deductions that cover issues such as family conditions, housing, donations, or mobility. There are about twenty possible deductions that taxpayers can access based on their income level and other requirements for this campaign, which will run until June 30th.
### FAMILY DEDUCTION
Specifically, taxpayers in Castilla y León can access the family deduction starting from 600 in general, 1,500 in the case of a nucleus with four descendants, or 2,500 in the case of five, with an additional increase of 1,000 euros for each child from the sixth onwards. The amount of the deduction is also increased by 600 euros when one of the spouses or descendants to whom the minimum per descendant applies has a disability degree equal to or greater than 65 percent.
### TAX BREAKS FOR BIRTH OR ADOPTION
In general, for each child born or adopted in the tax period, a deduction of 1,010 can be claimed for the first child, 1,475 for the second, or 2,351 for the third or subsequent children. In this context, deductions are also established for taxpayers residing in municipalities or smaller local entities with a population not exceeding 5,000 inhabitants, with deductions of 1,420 euros for the first child, 2,070 for the second, and 3,300 for the third and subsequent children. Similarly, for the birth or adoption of children with disabilities, the amounts mentioned in the previous situations will be doubled if the degree of the condition is equal to or greater than 33 percent.
### CARE FOR CHILDREN or ADOPTION EXPENSES
In Castilla y León, there is also the deduction for the care of children under four years old, as taxpayers, for work reasons, leave their children with a household employee or in nurseries and childcare centers. They can opt for a deduction of 30 percent of the amounts paid in the tax period to the household employee, with a limit of 322 euros. They can also deduct 100 percent of the expenses paid for pre-registration and enrollment, as well as attendance and extended hours, and food expenses, as long as they have occurred for full months, in schools, centers, and childcare centers in the Community, with a maximum limit of 1,320 euros, both in individual and joint taxation. In addition, they can deduct the full amount of adoption expenses, with 784 euros for each adoption made in the tax period, a figure that rises to 3,625 in the case of an international adoption.
### SOCIAL SECURITY FOR DOMESTIC WORKERS
It is also possible to deduct in the 2024 Income Tax Return for Social Security contributions for domestic workers, with 15 percent of the amounts paid by them in the tax period for Social Security contributions of a worker included in the Special System for Domestic Employees of the General Social Security Regime. The maximum limit for the deduction is 300 euros. This maximum limit for the deduction applies to both individual and joint taxation.
### DISABILITY
Autonomous deductions in Castilla y León for disabilities can also be 300 euros for each taxpayer aged 65 or older, affected by a disability degree equal to or greater than 33 percent; 656 euros for each taxpayer aged 65 or older, affected by a disability degree equal to or greater than 65 percent, or 30 euros for each taxpayer under 65 affected by a disability degree equal to or greater than 65 percent.
### DEDUCTIONS IN HOUSING MATTERS
In terms of housing, taxpayers under 36 years old residing in the Community have the possibility to deduct for the acquisition or rehabilitation by young people in rural areas, up to 15 percent of the amounts paid for these reasons. The deduction also applies in cases of building a home that will be the taxpayer’s habitual residence and when the construction is completed within four years from the start of the investment. Another deduction focuses on subsidized rehabilitation actions under state or regional housing plans for improving energy efficiency or accessibility. The amount is 15 percent of the investments.
Taxpayers can also deduct the same percentage for the rehabilitation of homes in rural areas intended for rent or for the rental of the habitual residence, in the case of young people under 36 years old. Specifically, this deduction includes an amount of 20 percent of the amounts paid, with a limit of 459 euros, or 25 percent, with a limit of 612 euros when the home is located in a municipality with a population not exceeding 10,000 inhabitants in general, or 3,000 if it is less than 30 kilometers from the provincial capital. Additionally, taxpayers in the Community can access the regional deduction for the acquisition of a new home for the habitual residence, which can amount to 7.5 percent of the amounts paid in the purchase, as long as it is the first home.
Castilla y León also includes deductions for promoting entrepreneurship, amounts invested in the recovery of historical, cultural, and natural heritage of the Community, donations to foundations in the region for the recovery of heritage, or donations for the promotion of research, development, and innovation. There is also the possibility of a tax break for promoting sustainable mobility.
For most of these deductions, certain age or income limits must not be exceeded, and they may be incompatible, among other requirements. All autonomous deductions and details can be found on the website of the Tax Agency, which also provides information on state reductions and general deductions.
FUENTE