10.11.5. For expenses directed to the use of new technologies in Galician homes

Taxpayers who access the Internet during the year by contracting high-speed lines may deduct 30% of the amounts paid, in the concept of registration fee and monthly fees, with a maximum limit of 100 euros ## both in individual and joint taxation .

Requirements

• It may only be applied in the year in which the contract for connection to the high-speed lines is signed.

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

• In the case of marriages under a community property regime, to calculate the amount of the deduction applicable to each spouse in individual taxation, both the amount paid and the maximum limit of the deduction will be prorated. However, if each spouse is the holder of a line, each of them may apply the entire deduction.

• It will not apply if the connection contract simply involves a change of company providing the service and the contract with the previous company was made in another year. It will also not apply when a connection to a high-speed line is contracted and the taxpayer simultaneously maintains other lines contracted in previous years.

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

Completion

In the data capture window, you must enter the amount paid during the year for the registration fee and monthly fees, and the number of people entitled to apply the deduction.