10.11.5. For expenses aimed at the use of new technologies in Galician homes
Taxpayers who access the Internet during the year by contracting high-speed lines may deduct 30% of the amounts paid, in the concept of registration fee and monthly fees, with a maximum limit of 100 euros both in individual and joint taxation .
It may only be applied in the year in which the connection contract to high-speed lines is concluded.
The contracted high-speed line will be intended for the exclusive use of the home and will not be linked to the exercise of any business or professional activity.
In the case of marriages under a community regime, both the amount paid and the maximum limit of the deduction will be prorated to calculate the amount of the deduction applicable to each spouse in individual taxation. However, if each of the spouses is the owner of a line, each of them may apply the entire deduction.
It will not apply if the connection contract simply involves a change of service provider company and the contract with the previous company was made in another financial year. It will also not apply when the connection to a high-speed line is contracted and the taxpayer simultaneously maintains other lines contracted in previous years.
The maximum limit of the deduction applies to all amounts paid during the year, whether they correspond to a single connection contract or to several that are maintained simultaneously.
You must enter in the data capture window the amount paid during the year for registration fees and monthly payments, and the number of people entitled to apply the deduction.