The Ministry of Economy, Finance, European Funds and Social Dialogue, through its head Carolina España, has highlighted the importance of checking the corresponding boxes on the tax return form to apply these deductions. It is crucial for taxpayers to inform themselves beforehand, as these fiscal advantages are exclusive to the Andalusian community and are not applied automatically.
Among the new features, a 15% deduction for gym expenses stands out, with a limit of 100 euros per taxpayer. For celiac disease, a deduction of 100 euros per taxpayer or affected family member is established. Regarding veterinary expenses, the deduction is 30% up to a maximum of 100 euros, applicable to the first year of cohabitation with the pet, three years in case of adoption, and throughout the animal's life for guide dogs and therapeutic assistance animals.
In the housing sector, the rental deduction has been improved, reaching 15% for those under 35, over 65, and victims of gender violence or terrorism, with a limit that can reach 1,500 euros in cases of disability. A 6% deduction for investment in habitual residence for those under 35 or protected housing, without age limit, is also contemplated. The taxable bases for these deductions range between 25,000 and 30,000 euros.
Other relevant deductions include 200 euros for the birth, adoption, or foster care of minors without an income limit, and 600 euros for international adoption. Single-parent families or those with dependents over 75 years old can deduct 100 euros. Large families have deductions of 200 or 400 euros, depending on the category. There are also benefits for educational expenses (15% up to 150 euros per child), for taxpayers with disabilities (150 euros), and for assistance to people with disabilities (up to 100 euros).
Finally, deductions are included for domestic help (20% of Social Security expenses up to 500 euros), for donations with ecological purposes (10% of the amount donated up to 150 euros), for investment in shares and social participations (20% of the amounts invested), and up to 200 euros for legal defense expenses in dismissal procedures or claims for amounts.




