Introduction
The current financing system of the Autonomous Communities is articulated in Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of the 19th).
The scope of the regulatory powers of the Autonomous Communities in the IRPF is established in article 46 of the aforementioned Law 22/2009, according to which the Autonomous Communities can assume, among other regulatory powers , the one related to the approval of deductions applicable to the autonomous integral quota for:
- Personal and family circumstances.
- Non-business investments.
- Income tax application.
In any case, the approval of these regional deductions cannot imply, directly or indirectly, a reduction in the effective tax rate of one or more income categories.
- 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 addition to the approval of regional deductions, the regulatory powers of the Autonomous Communities also include the determination of the following matters related to them:
- The justification required to be able to practice them.
- The deduction limits.
- Whether or not the requirement to verify the financial situation is met.
- Special rules applicable in cases of joint taxation, tax period less than a calendar year and determination of family status.
Notwithstanding the foregoing, if the Autonomous Community does not regulate any of these matters, the rules provided for these purposes in the state regulations on personal income tax will apply.
Making use of the assumed regulatory powers, the Autonomous Communities of the common regime have approved for the 2019 financial year autonomous deductions that may be applied in their IRPF declarations exclusively by taxpayers who during said financial year had their habitual residence in their respective territories.
Note: In the case of taxpayers integrated into a family unit that reside in different Autonomous Communities and file a joint declaration, they will be considered residents of the Autonomous Community in which the member of the family unit with the largest taxable base resides. Consequently, in the joint declaration of the family unit, the deductions established by said Autonomous Community may be applied, even if some of the members of the family unit had not resided there.