For habitually residing in municipalities and smaller local entities of Extremadura with a population of less than 3,000 inhabitants
Regulations: Art. 11 ter Consolidated Text of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10
Deduction amount
15 percent of the full regional quota
Requirements for applying the deduction
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That the taxpayer resides habitually in one of the municipalities and minor local entities of Extremadura in which the population is less than 3,000 inhabitants.
You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".
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That the sum of the general tax base and savings , boxes [0435] and [0460] of the declaration, does not must be greater than:
In the case of marriage, this limit of 45,000 euros will apply provided that at least one of the spouses had their habitual residence during the tax period in one of the municipalities or smaller local entities with a population of less than 3,000 inhabitants.
Particularities in case of joint taxation
In case of joint taxation, the amount of the deduction will be that corresponding to the taxpayer entitled to it, resulting from applying 15 percent to the part of the quota autonomous whole that corresponds to , calculated according to the following procedure:
Full regional contribution in joint taxation x (total taxable base of the taxpayer in individual taxation ÷ ∑ total taxable bases in individual taxation of all taxpayers integrated into the family unit)