For habitually residing in municipalities and smaller local entities of Extremadura with a population of less than 3,000 inhabitants
Regulations: Art. 11 ter Revised Text of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10
Amount of deduction
The 15 percent of the autonomous community's full quota
Requirements for applying the deduction
-
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 ".
-
That the sum of the general and savings tax base , boxes [0435] and [0460] of the declaration, must not 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 his or her habitual residence during the tax period in one of the municipalities or minor local entities with a population of less than 3,000 inhabitants.
Particularities in case of joint taxation
In the case of joint taxation, the amount of the deduction will be the amount corresponding to the taxpayer entitled to it, resulting from applying 15% on the portion of the autonomous integral quota that corresponds to him , calculated according to the following procedure:
Total regional share in joint taxation x (total taxable base of the taxpayer in individual taxation ÷ ∑ total taxable bases in individual taxation of all taxpayers integrated in the family unit)