10. Filling in Personal Income Tax. regional deductions
Act 22/2009, of 18 December, regulating the new financing system of the Autonomous Communities, establishes new regulatory competences that will be applicable from 1 January 2011.
In accordance with this Act, the Autonomous Communities indicated below have approved certain deductions on the autonomous region of the total tax payable, applicable respectively to taxpayers who are considered residents in the financial year in the territory of each of these Autonomous Communities.
In cases where the regulations governing the deduction establish a limit on the taxable base or the tax base of the taxpayer as a requirement, the taxpayer will be controlled by the program.