Skip to main content
Form 100. Personal Income Tax Return 2025

10.15.39. Other deductions

It is not currently possible to complete this deduction due to the recent publication (on April 1st) of a regulatory modification by the Autonomous Community. Renta Web is being adapted to the new regulations. The "Other deductions" field will be enabled as soon as possible to record these deductions.

For expenses related to the promotion and training of music

Amount

The amounts paid during the tax period to cover expenses related to the promotion and training of music, with the limit of 150 euros per taxpayer.

Requirements and conditions

  • Expenses that qualify for a deduction:

    1. The fees and charges paid for music education at conservatories and music schools, or Music and Dance schools, registered in the Register of educational centers of the Valencian Community, both public and private.

    2. The fees paid by the members of musical societies integrated into the Federation of Musical Societies of the Valencian Community.

    3. Expenses related to musical training and improvement, including master's degrees, courses and seminars, taught by official teaching centers.

    4. The purchase of instruments and scores within the framework of music training or dissemination activities carried out by the centers referred to in the preceding letters. The portion of expenses financed with public subsidies will not be deductible.

    5. The purchase of tickets for attending music concerts organized by the entities referred to in letters a. and b. previous ones.

  • The sum of the general taxable base and the savings taxable base must not exceed 60,000 euros in individual taxation or 78,000 euros in the case of joint taxation.

  • The disbursements may be used for expenses made by the taxpayer, their spouse, and those persons who give the right to the application of the family allowances for descendants.

  • When two taxpayers are entitled to this deduction because they have paid expenses related to the acquisition of goods or services for other people, the deduction base will be divided equally between them.

  • The amounts must have been paid by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

Limit

The deduction limit will apply to taxpayers whose sum of the general taxable base (box 0500) and the savings taxable base (box 0510) is less than 54,000 euros in individual taxation, or less than 72,000 euros in joint taxation.

When the sum of the general taxable income and the savings taxable income is between 54,000 and 60,000 euros in individual taxation, or between 72,000 and 78,000 euros in joint taxation, the amount of the deduction limit will be as follows:

  1. In individual taxation, the result is the product of the deduction limit and a percentage obtained from the application of the following formula: 100 X (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000).

  2. In joint taxation, the result of multiplying the deduction limit by a percentage obtained from the application of the following formula: 100 X (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 72,000).

Completion

It is not currently possible to complete this deduction due to the recent publication (on April 1st) of a regulatory modification by the Autonomous Community.

Renta Web is being adapted to the new regulations. The "Other deductions" field will be enabled as soon as possible to record these deductions.