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Form 100. Personal Income Tax Return 2023

10.5.25. Due to price increases

In order to mitigate the effects of rising prices on the application of their income, taxpayers may deduct the expenses incurred on shopping basket with the following limits:

  • 225 euros , when the amount of the taxable bases (general and savings) is less than 20,000 euros.

  • 175 euros , when the amount of the taxable bases (general and savings) is equal to or greater than 20,000 euros and less than 25,000 euros.

  • 125 euros, when the amount of the taxable bases (general and savings) is equal to or greater than 25,000 euros and less than 30,000 euros.

The limit on taxable bases mentioned above will be increased by 10,000 euros in cases where the taxpayer opts for joint taxation.

The expenditures made in the following groups that make up the shopping basket of the Consumer Price Index will be taken into consideration: 01 (food and non-alcoholic beverages), 03 (clothing and footwear), 04 (housing) and 06 (medicine).

Completion

It will record the amount of the expenses paid for the shopping cart.