10.3.19. For public transportation expenses for residents in councils at risk of depopulation

Amount

The amount of expenses incurred to acquire single-person and nominal public transport passes, with a limit of 100 euros.

Additionally, taxpayers may deduct for each descendant who generates the right to apply the minimum for descendants and who pursues high school, vocational training or university education outside the council at risk of depopulation, 10% of the transportation costs incurred with the limit of 300 euros , as long as the These expenses are due to the acquisition of single-person and nominal public transport passes.

Requirements and conditions

Taxpayers must have their habitual residence, in the terms established in the Personal Income Tax Law, in councils at risk of depopulation.
Accreditation of expenses must be made by invoice or any other means permitted by law.
The tax base cannot exceed 35,000 euros in individual taxation or 45,000 euros in joint taxation.
The cohabitation requirement must be determined on the date of tax accrual.

In the case of shared guardianship and custody, both parents may apply the deduction, even if the children are not effectively living with one of them on the accrual date.

The deduction is applicable, even if the descendant had died in the tax period, as long as you lived with him on the date of his death.

If one of the parents had died during the year, the deduction will be applicable to them, as long as there was cohabitation until the date of death.
In joint taxation, if more than one taxpayer in the family unit meets the requirements for the application of the deduction of up to 100 euros, the amount thereof will be the result of multiplying the deduction by the number of taxpayers with the right to deduction, always with the limit of the actual expenses incurred.
When several taxpayers have a different degree of relationship with the person pursuing the studies that give rise to the right to the deduction, only those of the closest degree may practice the deduction.

When the descendant lives with more than one taxpayer with whom he or she has the same degree of relationship, the amount of the deduction will be prorated among them in equal parts.
The deduction will be applied in the tax period in which the expense is incurred, regardless of the period of validity of the purchased subscription.

Completion

It will record the amount paid for the acquisition of the transport pass.

It will indicate for each descendant the amounts paid that correspond to the holder, taking into account that if the descendants live with both parents or ascendants, each of them will record half of the amounts paid.

Additionally, it will indicate if the descendants live with both parents or ascendants.