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Practical Income Manual 2021.

For expenses aimed at the use of new technologies in Galician homes

Regulations: Art. 5. Eight Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Amount and maximum limit of the deduction

  • 30 percent of the amounts paid during the year for registration fees and monthly fees for Internet access through contracting of lines high speed.

  • The maximum limit of the deduction is 100 euros , both in individual and joint taxation.

    This maximum limit must be applied to all amounts paid during the year, whether they correspond to a single connection contract or to several that are maintained simultaneously.

    In the case of marriages under a legal partnership regime , the maximum amount that each of the spouses can deduct is 50 euros , regardless of that the contract is in the name of only one of them. In these cases, the proration is mandatory, so that only one of the spouses cannot apply the entire deduction to which both spouses are entitled jointly. However, if each of the spouses is the owner of a line, each of them may apply the entire deduction.

Requirements and other conditions for the application of the deduction

  • The deduction can only be applied in the year in which the contract for connection to high-speed lines is signed.

  • The high-speed line contracted must be intended for exclusive use by the home and may not be linked to the exercise of any business or professional activity.

  • The deduction will not be applicable if the connection contract simply involves a change of company providing the service and the contract with the previous company was made in another financial year. It will also not apply when the connection to a high-speed line is contracted and the taxpayer simultaneously maintains other lines contracted in previous years.

  • The practice of the deduction is conditioned on the adequate documentary justification of the factual budget and the requirements that determine its applicability.