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

Amount

The amount of expenses incurred to acquire public transport passes of a personal and nominal nature, 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 is studying high school, vocational training or university education outside the council at risk of depopulation, 10% of the transportation expenses incurred with the limit of 300 euros , provided that the aforementioned expenses are due to the acquisition of public transportation passes of a personal and nominal nature.

Requirements and conditions

• Taxpayers must have their habitual residence, in accordance with the Personal Income Tax Law, in municipalities at risk of depopulation.

• Proof of expenses must be made by invoice or any other means permitted by law.

• The taxable base cannot exceed 35,000 euros for individual taxation or 45,000 euros for joint taxation.

• The cohabitation requirement must be determined on the date the tax is due.

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

  The deduction is applicable even if the descendant had died during the tax period, provided that the person lived with him/her on the date of his/her death.

  If one of the parents has died during the year, the deduction will be applicable to him/her, provided that he/she lived together until the date of death.

• In joint taxation, if more than one taxpayer in the family unit meets the requirements for applying the deduction of up to 100 euros, the amount of the deduction will be the result of multiplying the deduction by the number of taxpayers entitled to the deduction, always within the limit of the actual expenses incurred.

• When several taxpayers have different degrees of kinship with the person who is pursuing the studies that give rise to the right to the deduction, only those with the closest degree of kinship may apply for the deduction.

  When the descendant lives with more than one taxpayer with whom he or she has the same degree of kinship, the amount of the deduction will be prorated between them in equal parts.

• The deduction will be applied in the tax period in which the expense is incurred, regardless of the validity period of the purchased subscription.

Completion

The amount paid for the purchase of the transport pass will be recorded.

For each descendant, the amounts paid corresponding to the holder will be indicated, 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 whether the descendants live with both parents or ancestors.