10.13.20. For Internet access costs

Amount

Taxpayers who access the Internet during the fiscal year by contracting high-speed lines can deduct 30  % of the amounts paid, for registration fees and monthly fees.

The deduction has a maximum limit of 300 euros. This limit applies to all amounts paid during the fiscal year, whether they correspond to a single connection contract or to several that are maintained simultaneously.

Requirements and conditions

• The taxpayer must have his or her habitual residence in one of the municipalities of the Region of Murcia whose legal population as of December 31 is less than 15,000 inhabitants.

• The deduction can only be applied in the fiscal year in which the connection contract is signed.

• The contracted high-speed line must be for exclusive use in the taxpayer's primary residence and not linked to the exercise of any business or professional activity.

• The deduction may also be applied by taxpayers who make payments without being listed on the contract.

• The deduction does not apply if the connection contract simply involves a change of service provider and the contract with the previous company was signed in a different fiscal year.

  It also does not apply when a high-speed line is contracted and the taxpayer simultaneously maintains other lines contracted in previous years.

• If more than one taxpayer with the right to a deduction lives in the same primary residence, each may deduct 30% of the amount they have paid. The deduction limit will be prorated equally among the taxpayers entitled to it.

• This deduction can only be applied once per home and per taxpayer, regardless of the home's occupancy status.

• The taxpayer must have supporting documents proving the contract for the line and payment of the service fees.

Completion

It will record:

• The amount paid with the right to deduction that corresponds to the holder.

• The number of taxpayers eligible for the deduction who live in the home.