10.13.20. For Internet access costs

Amount

Taxpayers who access the Internet during the fiscal year by contracting high-speed lines can deduct the 30% of the amounts paid, as a registration fee and monthly fees.

The deduction has a maximum limit of 300 euros. This limit applies to all amounts paid during the fiscal year, whether they correspond to a single connection contract or to several that are maintained simultaneously.

Requirements and conditions

• The taxpayer must have their habitual residence in one of the municipalities of the Region of Murciawhose legal population as of December 31 is less than 15,000 inhabitants.

• The deduction can only be applied in the fiscal year in which the connection contract is signed.

• The contracted high-speed line must be for exclusive use in the taxpayer's primary residence and not linked to the exercise of any business or professional activity.

• The deduction may also be applied by taxpayers who make payments without being listed on the contract.

• The deduction does not apply if the connection contract simply involves a change of service provider and the contract with the previous company was signed in a different fiscal year.

  It also does not apply when a high-speed line is contracted and the taxpayer simultaneously maintains other lines contracted in previous years.

• If more than one taxpayer entitled to the deduction lives in the same main residence, the deduction will be divided equally among them.

• This deduction can only be applied once per home and per taxpayer, regardless of the home's occupancy status.

• The taxpayer must have supporting documents proving the contract for the line and payment of the service fees.

Completion

It will record:

• The amount paid with the right to deduction that corresponds to the taxpayer.

• The number of taxpayers eligible for the deduction who live in the home.