Regulatory powers of the Autonomous Communities of the common regime in the IRPF in the financial year 2021
In accordance with article 46 of Law 22/2009, of December 18, the regulatory powers that the Autonomous Communities of the common regime can assume are the following:
a. Amount of the personal and family minimum applicable for the calculation of the regional tax
For these purposes, the Autonomous Communities may establish increases or decreases in the amounts corresponding to the taxpayer's minimum and the minimums for descendants, ascendants and disabilities referred to in articles 57, 58, 59 and 60 of Law 35/2006, of November 28, of Personal Income Tax , with a limit of 10 percent for each of the amounts . See in this regard the minimums approved by the Autonomous Communities in Chapter 14 .
b. Autonomous scale applicable to the general taxable base
In accordance with what is specified in article 46.1 b) of Law 22/2009, of December 18, the only requirement for its approval is that the structure of this scale be progressive. See in this regard the regional scales applicable to the general taxable base in Chapter 15 .
c. Deductions in the full autonomous quota for
Personal and family circumstances, due to non-business investments and application of income , provided that they do not imply, directly or indirectly, a reduction in the effective taxation of one or some categories of income.
Subsidies and non-exempt public aid that are received from the Autonomous Community, with the exception of those that affect the development of economic activities or the income that is integrated into the savings base.
In relation to these deductions, the regulatory powers of the Autonomous Communities will also cover the determination of:
- The required justification to be able to practice them.
- Deduction limits.
- Whether or not to submit to the requirement to verify the financial situation.
- The special rules that, where appropriate, must be taken into account in the cases of joint taxation, tax period less than the calendar year and determination of the family situation. If the Autonomous Community does not regulate any of these matters, the rules provided for these purposes in the Personal Income Tax Law will apply.
The regional deductions applicable in fiscal year 2021 are included in Chapter 17 .
d. Increases or decreases in the percentages of the regional section of the deduction for investment in habitual residence (without effect since January 1, 2013)
With effect from January 1, 2013, the deduction for investment in habitual residence was eliminated, establishing, however, a transitional regime for taxpayers who had been enjoying it prior to the indicated date. This regime allows them to continue applying the aforementioned deduction in accordance with the provisions of the regulations of the Personal Income Tax Law in its wording in force on December 31, 2012, without prejudice to the deduction percentages that in accordance with the provisions of Law 22/2009 have been approved by the Autonomous Community.
The deduction percentages applicable in the autonomous section of the deduction for investment in habitual residence in the Autonomous Community of Catalonia are discussed in Chapter 16 within the section relating to "Deduction for investment in residence usual: Transitional regime" as well as in Chapter 17 when examining the deductions of the Autonomous Community of Catalonia.