The income campaign has just started throughout Spain and, since last Wednesday, also in Navarre, where local taxpayers can already submit statement With the results of the financial year 2022 online. In addition, starting next Thursday the 14th, citizens who wish can request an appointment with the Foral Administration to carry out this procedure by phone or in person from April 18th.
with the 2% shrinkage Of the general taxable base price as the main novelty, there are many taxpayers who are wondering what tax benefits they can get for saving on filing a return.
In fact, one of the most common questions is knowing what a discounts Who thinks of the Navarrese community. But what are the deductions that citizens of this region can apply for in the 2022-2023 income campaign?
Discount for personal minimum
the Personal minimum deduction In general, for those under the age of 65, it will be 972 euros per year, per taxpayer. In the case of people with disabilities between 33 and 65%, this amount will rise to 1,660 euros, while for those who prove a disability of more than 65% it will be 3,447 euros.
On the other hand, 1209 euros will be deducted for each taxpayer for those over 65 years old. Those with a disability score between 33 and 65% can receive a reduction of up to €1,897. If it is greater than 65%, the amount will be 3,684 euros.
In addition, the deduction for people over 75 years of age will be 1497 euros per taxpayer, and if a disability of between 33 and 65% is established, it will amount to 2185 euros. In the event of disability scores equal to or greater than 65% the amount is 3972 euros.
child discount
Navarrese taxpayers will also be able to sign up for this income campaign for a rebate A child born or adopted during the year 2022. To do this, they will have to meet a series of requirements:
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Descendant or similar (guardianship, adoption or custody)
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symbionts
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Under 30 (no age limit for people with disabilities equal to or greater than 33%)
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bachelor
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No annual income higher than IPREM (not counting exemption)
In the event that all the previously mentioned requirements are met, the citizens of Navarre will be able to opt for this discount. However, the amount of these discounts It will vary depending on the number of children That taxpayers:
Moreover, to each A descendant under 3 years old or adopted – From the year in which it is registered in the Civil Registry and the two following years – the administration will apply a deduction of 578 euros per year. If this adoption is of an international nature, the amount may be up to 1,050 euros per year.
Discount for personal care
he Caring for persons in the family home It will be one of the other deductions that the citizens of Navarre will be able to make in order to file accounts for the fiscal year 2022. To do this, they will take into account people who work in child care Under 16 years oldl origins actually people with disabilities.
This deduction applies exclusively to the business contribution and will be deducted 25% for the Social Security contribution and 3.75% of the contribution base amount. For this, the responsible persons must meet one of the following requirements:
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Grandchildren (including guardianship, adoption and care) under the age of 16
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Boarding is entitled to deduct the minimum bed
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They went up hard, brothers and uncles
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Persons with disabilities discount
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People with a discount for each person assisted
In the case of providing care for the same taxpayer, this deduction may also be applied provided that he is 65 years of age or older or with a degree of disability equal to or greater than 65%.
Deduction for buying or renting a home
Although the discount to Buying a home He disappeared in Navarre in 2018, and the region still allows those who bought their home before that date to apply for an income statement.
As for rentPeople who rent out their usual abode can do so, too. In general, 15% of income may be deducted up to 1,200 € per annum, while this amount may increase to 20% up to a maximum of 1,500 € per annum, if certain conditions are met: to be under 30 years of age or to be a parent forming a unit A family with all children living with them and fulfilling the conditions set forth in Article 71 of the TRIRPF -.
Discount for the purchase of electric cars
2023 also brings news for the income statement in terms of discount for Buying electric or hybrid carsa measure that came into effect in 2021. There will be a new increase this year, so that the new ranges are from 30 to 35% for electric cars and from 5 to 10% for hybrid cars.
Deduction for energy efficiency work
the Investing in energy efficiency businesses It will be one of the other deductions for this income campaign. Navarre taxpayers may deduct 20% of the investment on all work carried out to improve the energy efficiency of their homes. To be eligible for this reduction, homes must reach the required level of efficiency in terms of heating and cooling.
