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Diario PYME

New Features in Andalucía's Income Tax Campaign: Deductions for Gym, Pets, and Family

Andalucía's income tax campaign introduces new regional deductions for expenses such as gyms, celiac disease, veterinarians, and family situations, aiming to ease the tax burden on taxpayers.

Generic image of a person reviewing tax documents with a calculator and a pen.
IA

Generic image of a person reviewing tax documents with a calculator and a pen.

Starting this Wednesday, April 8, taxpayers in Andalucía can access the Income Tax campaign with significant new regional deductions, covering expenses from gym memberships and celiac disease to pet care and family support.

Among the main innovations are deductions for gym expenses, celiac disease, and veterinary care. Additionally, new tax benefits without income limits are introduced for situations such as birth, adoption, or fostering of minors. The Junta de Andalucía emphasizes the need to check the corresponding boxes on the tax return to apply these deductions, as they are not automatically activated due to being exclusive to the community.
In the housing sector, the rental deduction has been improved, reaching 15% for individuals under 35 years old, over 65, and victims of gender violence or terrorism. The limit for this deduction is extended from 1,200 to 1,500 euros in cases of disability, provided the taxable base is between 25,000 and 30,000 euros.
For veterinary expenses, the deduction is 30%, with a cap of 100 euros per taxpayer. This measure applies during the first year of cohabitation with the pet, extending to three years in cases of adoption and for the animal's entire life for guide dogs and therapeutic assistance animals. The taxable bases for this deduction range from 80,000 to 100,000 euros.
Other relevant deductions include 15% for gym expenses, with a limit of 100 euros, and 100 euros per taxpayer or family member suffering from celiac disease. There is also a 6% deduction for investment in habitual residence for individuals under 35 years old or protected housing, with no age limit, for taxable bases between 25,000 and 30,000 euros.
Single-parent families or those with dependents over 75 years old can deduct 100 euros, with incomes between 80,000 and 100,000 euros. Large families benefit from 200 euros, increasing to 400 for special categories. Educational expenses, such as English academies, allow a 15% deduction per child, with a cap of 150 euros. For taxpayers with disabilities, the deduction is 150 euros per person, with incomes between 25,000 and 30,000 euros.
Finally, deductions include those for spouses or common-law partners with disabilities (100 euros if the degree is 65% or more), assistance for people with disabilities (up to 100 euros), domestic help (20% of Social Security expenses, up to 500 euros), and donations for ecological purposes (10% of the donated amount, up to 150 euros). The list concludes with a 20% deduction for investment in company shares and up to 200 euros for legal defense expenses in dismissal or claim for quantity procedures.

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