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Form 100. 2019 Personal Income Tax return

10,11,5. For expenses aimed at using new technologies in Galician households

Taxpayers who access the Internet through the contracting of high-speed lines during the financial year can deduct 30% of the amounts paid, in the form of monthly payment and monthly payments, with a maximum limit of 100 euros both in individual and joint taxation .


  • It may only be applied in the year in which the high-speed line connection contract is concluded.

  • The high-speed line contracted will be intended for exclusive use of the home and will not be linked to the exercise of any business or professional activity.

  • In the case of joint and several joint ventures to calculate the amount of the deduction applicable to each spouse in individual taxation, the amount paid and the maximum limit of the deduction will be prorated. However, if each of the spouses is the holder of a line, each of them may apply the full deduction.

  • It will not be applicable if the contract for connection simply involves a change of the service provider company and the contract with the previous company has been carried out in another financial year. It will also not be applicable when the connection to a high-speed line is contracted and the taxpayer maintains other lines contracted in previous years at the same time.

  • The maximum limit of the deduction is applied to all amounts paid during the financial year, whether they correspond to a single connection contract or to several that are maintained simultaneously.


You must enter the amount paid during the financial year in the data capture window as the monthly payment and monthly payments, and the number of persons entitled to apply the deduction.