The new tax return campaign in Andalusia arrives with Relevant changes for those who go to the gym, live with people with celiac disease, or have a petThe Regional Government has launched for the first time specific regional tax deductions linked to these everyday expenses, which are added to a wide range of tax breaks for families, young people, people with disabilities and taxpayers who invest in housing or businesses.
These tax advantages are exclusive to the Andalusian community and They are not automatically applied in the draftTherefore, the Regional Ministry of Economy and Finance urges taxpayers to carefully review their tax returns. Checking the correct boxes can mean the difference between overpaying and taking full advantage of all available benefits.
New tax deductions for gym memberships, celiac disease, and veterinary expenses
The main novelty of this campaign is the Three newly created tax deductions related to sports, digestive health, and animal welfareThese are measures with which the Regional Government wants to acknowledge the economic impact of expenses that are becoming increasingly common in many Andalusian households.
In the case of the gym, taxpayers will be able to to deduct 15% of the fees or payments related to sports centersgyms or similar facilities, with a limit of 100 euros per person. In practice, this means that those who can justify at least 667 euros of annual gym expenses will be able to reach the maximum deduction.
For people with celiac disease or families with a diagnosed member, a fixed deduction of 100 euros for each taxpayer or member of the family unit affected by this diseaseThis measure aims to offset, even if only partially, the extra cost of gluten-free products and menus, which represents a constant extra expense throughout the year.
The third major new section concerns pets. Pet owners will have access to a 30% deduction of veterinary expenses, with a maximum of 100 euros per taxpayerThis includes expenses such as vaccines, deworming, sterilization or other health-related procedures, provided they can be documented.
This tax relief for veterinary services is limited in time: In general, it only applies during the first year of living with the pet.However, the period is extended to three years if the animal is adopted. In the case of guide dogs or therapy animals, the deduction is maintained for the animal's entire life, given their essential companionship role.
To access this specific aid for veterinary expenses, income brackets have been established: The taxable base must be between 80.000 and 100.000 eurosAccording to regional regulations, the gym membership deduction, on the other hand, is considered a measure to promote sports participation and, in the most recent references, has no income limit, while the celiac disease allowance is a fixed amount applicable to each affected person within the family unit.
How to apply the new Andalusian deductions in your income tax return
Beyond the amounts, the practical key is that These regional tax deductions are not marked by default in the draft.The Minister of Economy, Finance, European Funds and Social Dialogue, Carolina España, reminds taxpayers that it is essential to indicate in the declaration if situations such as the acquisition of a pet, regular gym membership payments or living with a celiac person have occurred.
This means that the taxpayer must Manually review the "Regional Deductions" section of the Renta Web program or the Tax Agency app and check which ones apply to your personal and financial situation. If the specific fields are not filled in correctly, the tax authorities will not automatically apply these tax benefits, even if all the requirements are met.
Among the data that are useful to have on hand are the following: invoices or proof of payment from gyms and veterinariansMedical or diagnostic certificates in the case of celiac disease, as well as documentation proving cohabitation with the animal (for example, registration in the corresponding registry). In the case of family or housing deductions, it is also recommended to keep contracts, receipts and official certificates, and consult a A complete guide to personal finance to better organize the supporting documents.
The Andalusian authorities insist that many taxpayers They stop saving money simply because they don't check if they meet the requirements To qualify for these deductions, they recommend taking a few extra minutes to review each section before confirming the draft, whether you're doing it online, by phone, or in person.
Income tax campaign calendar and who is required to file a tax return
The tax return campaign begins with the Availability of drafts through the Tax Agency's website and mobile applicationFrom that moment on, it is possible to consult, modify and submit the declaration electronically, which is the fastest channel and the one that allows you to apply all the regional deductions most easily.
In a second phase, the Agency opens the Telephone assistance by appointment to prepare the declarationThis allows taxpayers to receive assistance from specialized staff. In-person appointments at the offices will also be available later, typically concentrated in the final weeks of the campaign and requiring advance booking of a date and time.
Regarding the most critical deadlines, it is worth remembering that the last day to set up direct debit when the tax return is due It arrives a few days before the official closing date of the tax season. The deadline for filing income tax returns is usually set at the end of June; exceeding this deadline can result in surcharges or penalties.
Regarding who is required to file a declaration, in general This applies to those who have received more than 22.000 euros gross annually from a single payer.If you have had two or more employers, the threshold is €15.876, provided certain conditions are met. At the national level, adjustments have been introduced, such as exempting some people who were unemployed and received income below these limits, and allowing those receiving the Minimum Interprofessional Wage to claim a deduction of up to €340 within the general framework of Personal Income Tax (IRPF).
In order to apply the Andalusian deductions, it is also necessary to have tax residence in AndalusiaThis implies living more than 183 days a year in the region or having one's main center of economic and family interests there. Without this condition, the regional tax deductions described do not apply.
Housing: renting, investment and support for young people
Tax breaks aren't limited to gym memberships, celiac disease, or veterinary expenses. Andalusian regulations It maintains and strengthens several deductions linked to renting and buying a primary residencewith special attention to young people, the elderly and certain vulnerable groups.
In the area of ​​rental agreements, those under 35, those over 65, and victims of gender violence or terrorism may deduct 15% of the amounts paid for the rent of your main residencewith a general limit of 1.200 euros per year. When the taxpayer has a recognized disability, this limit is increased to 1.500 euros.
To qualify for this rental deduction, it is required that the total taxable base is between 25.000 and 30.000 eurosThis is a subsidy designed for middle-income earners who face greater difficulty accessing housing while still contributing to the tax system. The measure aims to alleviate some of the rental burden in a context of rising prices in many Andalusian cities and towns.
Furthermore, a deduction of 6% for investment in primary residence for taxpayers under 35 years of ageor without age limit when it comes to subsidized housing. Again, it is established as a requirement that the taxable income remain within that range of 25.000 to 30.000 euros, in order to focus the incentive on those with less financial means to afford the purchase.
These measures are part of a broader package that also includes deductions for investment in subsidized housing and for certain financing scenarios linked to primary residenceOverall, the idea is to combine support for access to housing with the other tax benefits related to family, disability, and work-life balance.
Birth, adoption, foster care and support for families
Another of the most talked-about elements of this campaign is the deduction for birth, adoption or foster care of minorsThe program, which is being launched with no income limit, entitles recipients to a €200 benefit per child, which can now be claimed regardless of the taxpayer's income level.
In the case of international adoption, regional regulations provide for a a deduction of 600 euros for each child adopted outside of SpainGiven that these processes often involve a particularly high financial outlay, some texts also mention an increase of up to 400 euros per birth or adoption in municipalities at risk of depopulation, a variant that fits into the strategy to combat demographic decline in certain rural areas.
Single-parent families and those who have dependents in their care People over 75 years of age can deduct 100 eurosprovided that the income falls within the 80.000 to 100.000 euro range. This aid is aimed at households with significant family responsibilities and medium-to-high income levels, who also face additional costs due to elderly care or the absence of a second source of income.
The deduction for large families is set at 200 euros in general, reaching 400 euros when the family is of special categoryThis benefit is in addition to those already recognized by state regulations, so these households can accumulate different bonuses if they meet the conditions in each area.
In education, a deduction is maintained of 15% of expenses on academies and supplementary training —such as language or computer classes— with a limit of 150 euros per child. This measure aims to alleviate, at least in part, the cost of extracurricular training, which is very common among families who wish to strengthen their children's language or digital skills.
Disability, domestic help and other social deductions
Within the set of regional tax cuts, a significant portion is directed towards people with disabilities and households that take on caregiving responsibilitiesTaxpayers with disabilities can claim a deduction of 150 euros when their taxable income is between 25.000 and 30.000 euros, thus reinforcing support for those who face additional expenses due to their situation.
If it is the spouse or domestic partner who has a degree of disability equal to or greater than 65%There is an additional deduction of 100 euros. In addition, there is another allowance of up to 100 euros for assistance to dependent persons with disabilities, which recognizes the financial burden associated with daily care and support.
Home-related deductions are complemented by the possibility of deduct 20% of Social Security contributions for domestic employeesup to a maximum of 500 euros per year. In this way, the Regional Government promotes the formalization of domestic help and, at the same time, reduces the cost of hiring staff for caregiving, cleaning, or home support tasks.
In the environmental field, a 10% deduction for donations made to ecological entities or projectswith a limit of 150 euros. This measure is linked to initiatives for the defense and conservation of the environment, and seeks to channel private contributions towards causes of sustainability and nature protection.
The regional list concludes with several economic and employment incentives. On the one hand, a 20% deduction of the amounts invested in the acquisition of shares or equity interests in newly created commercial companies or in capital increases, with limits that in some cases reach 4.000 euros and reach 50% when it comes to companies linked to the university or scientific field.
On the other hand, taxpayers can deduct Up to 200 euros in legal defense costs in dismissal proceedings or claims for unpaid wagesThis aims to mitigate the impact of having to go to court to enforce labor rights, a situation that can generate a significant cost in lawyers' and solicitors' fees.
With this whole network of deductions—from gym memberships and celiac disease to veterinary care, housing, family, disability, and investment—Andalusia ranks among the regions with a broader catalog of regional tax benefits in personal income taxThe potential for savings is considerable, but it largely depends on each taxpayer reviewing their draft tax return, checking if they meet the income and personal situation requirements, and remembering to tick the appropriate boxes before filing the return.