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Practical Income Manual 2022.

To offset the effects of inflation

Regulations: Art. 12 quinquies of Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Temporal scope of application of the deduction: This deduction will only be applicable in the 2022 tax period and for taxpayers whose sum of general tax base and savings is less than 30,000 euros.

Amount and maximum limits of the deduction

  • 100 percent of the amounts paid during the 2022 tax period in the acquisition of the goods and services that make up the shopping basket referred to by the National Institute of Statistics

  • The amount of the deduction cannot exceed the limits indicated below , based on the amount resulting from the sum of the general tax base and the savings tax base boxes [ 0435 ] and [ 0460 ] of the statement:

    General tax base + Savings tax base Limit per taxpayerIncrease per dependent child
    Less than 12,500 euros 200.00 euros 50.00 euros
    Between 12,500 and less than 21,000 euros  150.00 euros 37.50 euros
    Between 21,000 and less than 30,000 euros 100.00 euros 25.00 euros

Note: Both the deduction limit and the increase per dependent child of said limit are applied per taxpayer.

Requirements and other conditions for the application of the deduction

  • The deduction will only be applicable with respect to the amounts paid in 2022 by the taxpayer in goods and services that belong to the following groups that make up the shopping basket of the Consumer Price Index: 01 (food and non-alcoholic beverages), 03 (clothing and footwear), 04 (housing, water, electricity, gas and other fuels) and 06 (health).

  • For the application of the increase in the limits of this deduction, only those daughters or sons or descendants who give the right to apply the minimum for descendants will be taken into account. ##1##in article 58 of the Personal Income Tax Law .