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Practical manual for Income Tax 2022.

For expenses directed to the use of new technologies in Galician homes

Regulations: Art. 5. Eight Text Consolidated version of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Amount and maximum limit of the deduction

  • 30 percent of the amounts paid during the year for the registration fee and monthly fees for Internet access through the contracting of high-speed lines.

  • The maximum limit of the deduction is 100 euros , both in individual and joint taxation.

    This maximum limit must be applied to all amounts paid during the financial year, whether they correspond to a single connection contract or to several contracts held simultaneously.

    In the case of marriages under a legal community property regime , the maximum amount that each spouse can deduct is 50 euros , regardless of whether the contract is in the name of only one of them. In these cases, the apportionment is mandatory, so that only one of the spouses cannot apply the entire deduction to which both spouses are entitled jointly. However, if each spouse is the holder of a line, each of them may apply the entire deduction.

Requirements and other conditions for the application of the deduction

  • The deduction may only be applied in the year in which the contract for connection to high-speed lines is signed.

  • The contracted high-speed line must be intended for exclusive home use and may not be linked to the exercise of any business or professional activity.

  • The deduction will not be applicable if the connection contract simply involves a change of company providing the service and the contract with the previous company was made in another fiscal year. It will also not apply when a connection to a high-speed line is contracted and the taxpayer simultaneously maintains other lines contracted in previous years.

  • The practice of deduction is conditioned to the documentary justification of the factual budget and the requirements that determine its applicability.