Si vive usted en Madrid, ¿conoce todas las deducciones autonómicas que puede aplicar en su declaración IRPF 2015?

FOR BIRTH OR ADOPTION OF CHILDREN

The Community of Madrid applies different tax benefits to offset the expenses generated by the birth or adoption of children:
-First son: 600 euros
-Second Child: 750 euros
-Third Son and successive: 900 euros
Parthians / multiple adoptions: 600 additional euros
* This deduction shall apply to taxpayers whose income does not exceed 25,620 euros in individual taxation or joint taxation 36,200 in.

FOR INTERNATIONAL ADOPTION

To mitigate the costs generated international adoptions, the Madrilenian families can apply an additional deduction of 600 euros to the generic deduction for birth or adoption of children.

BY FOSTER CARE OF MINORS

- First lower welcomed: 600 euros
- Second minor welcomed: 750 euros
- Third child and beyond: 900 euros
* This deduction shall apply to taxpayers whose income does not exceed 25,620 euros in individual taxation or joint taxation 36,200 in.

SHELTER FOR OVER 65 AND / OR DISABILITY

For each placement unpaid persons over 65 years, with no family relationship with the cozy, or disabled may deduct up 900 euros.

* This deduction shall apply to taxpayers whose income does not exceed 25,620 euros in individual taxation or joint taxation 36,200 in.

LEASE OF USUAL HOUSING under 35 years

Young people under 35 years may be deducted in the Income Tax 20% of the amounts allocated to the rent, up to 840 euros per year.

* This deduction shall apply to taxpayers whose income does not exceed 25,620 euros in individual taxation or joint taxation 36,200 in.

FOR EDUCATIONAL EXPENSES

a deduction for amounts paid by the taxpayer for school fees (15%), purchase of school clothing exclusive use (5%) and language training (10%) for their descendants to a maximum deduction is established 900 euros for each student.

* This deduction shall apply to taxpayers whose household income does not exceed the result of multiplying by 30,000 euros the number of members of the household.

BY INCREASING COSTS FOR OUTSIDE FUNDING home investment RESULTING FROM RISING INTEREST RATES.

The tax credit rate is set based on the difference, positive, between the Euribor in the year 2015 and the Euribor in 2007.

* This deduction is not applicable in the Declaration of 2015 as the Euribor to 1 year in 2015 (0.168%) is lower than in 2007 (4.450%).

FOR FAMILIES WITH TWO OR MORE DESCENDANTS AND INCOME REDUCED.


Taxpayers with two or more offspring, a deduction of 10% of the amount resulting from reducing the total tax liability autonomous in other regional tax credits applicable in the Community of Madrid and the part of state deductions that apply on that regional gross tax payable may apply .
* It is required that the sum of the tax, general and savings, members of the family unit base does not exceed 24,000 euros.
BY INVESTING IN SHARES AND HOLDINGS OF NEW SOCIAL ENTITIES OR NEWLY CREATED.


This measure aims to facilitate entrepreneurship and job creation, establishing a deduction 20% of the amounts invested, up to a ceiling of 4,000 per year. The investor is required to contribute their knowledge and professional or business entity that generates employment.
FOR THE PROMOTION OF SELF-EMPLOYMENT OF YOUNG CHILDREN UNDER FIVE YEARS THIRTY.


Young entrepreneurs under thirty-five years, a deduction may apply 1.000 euros.

PERFORMED BY INVESTMENT COMPANIES LISTED IN alternative investment market.


Taxpayers may deduct 20% of amounts invested in the acquisition of shares of companies listed on the MAB, with a maximum deduction 10,000 per year.

HERRERA ECONOMISTS AND LAWYERS