Regulatory powers of the Autonomous Communities of the common regime in the IRPF in the year 2023

According to article 46 of Law 22/2009, of December 18, the regulatory powers that can be assumed by the Autonomous Communities of the common regime 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. Regional scale applicable to the general taxable base

In accordance with the provisions of 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 autonomous integral quota for

• Personal and family circumstances, for non-business investments and for application of income , provided that they do not directly or indirectly imply a reduction in the effective tax rate of one or more categories of income.

• Non-exempt public subsidies and aid received from the Autonomous Community, with the exception of those that affect the development of economic activities or income that is integrated into the savings base.

  In relation to these deductions, the regulatory powers of the Autonomous Communities will also include the determination of:

  • The justification required to be able to practice them.

  • The deduction limits.

  • Whether or not the requirement to verify the financial situation is met.

  • The special rules that, where applicable, must be taken into account in cases of joint taxation, tax period less than a calendar year and determination of 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 the 2023 fiscal year are included in Chapter 17 .

d. Increases or decreases in the percentages of the regional section of the deduction for investment in habitual residence (no effect since January 1, 2013)

With effect from 1 January 2013, the deduction for investment in primary residence was eliminated, although a transitional regime was established for taxpayers who had been enjoying this deduction 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 version 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 habitual residence: Transitional regime " as well as in Chapter 17 when examining the deductions of the Autonomous Community of Catalonia .