Tax advisor José Manuel Orta, director of Orta FyC, noted that these new provisions, which include benefits for sports expenses, veterinary costs, and celiac disease, as well as a national deduction for lower incomes, are causing confusion. Many taxpayers are seeking guidance on how to correctly apply these tax advantages.
“"This year there are several new deductions, and they are already generating many inquiries, especially on how to apply them correctly."
Among the main regional deductions in Andalusia are those for physical exercise and sports, allowing a 15% deduction on gym or sports activity expenses, up to a maximum of 100 euros. A 30% deduction for veterinary expenses, also capped at 100 euros, has been implemented, though with significant limitations. For individuals with celiac disease, a fixed deduction of 100 euros is available for each diagnosed family member.
However, Orta emphasizes that applying these deductions is not straightforward. The veterinary expense deduction, for instance, is one of the most confusing. It is not a general deduction but is restricted to recently acquired or adopted pets and for a limited period. Furthermore, income limits prevent its application for taxpayers with higher incomes.
“"It is not a general deduction for taking your pet to the vet. It has very specific requirements and is not applicable in all cases."
In addition to these regional measures, a national deduction also benefits Andalusian taxpayers. This direct reduction can be up to 340 euros for those with annual incomes below 16,576 euros. For incomes between 16,576 and 18,276 euros, the deduction is applied progressively, decreasing as income increases.
