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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

For Internet access costs

Regulations: Art. 1.Eighteen Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount and maximum limit of the deduction

  • 30 percent of the amounts paid , as the registration fee and monthly fees , by taxpayers who during the fiscal year access the Internet by contracting high-speed lines .

    The taxpayer who holds the contract is entitled to the deduction for the payments they make, as well as any other taxpayers who are not listed as holders in the contract but make payments, provided they all meet the legally established requirements.

  • The limit for the application of this deduction will be 300 euros .

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

    The limit will be prorated equally among the taxpayers who are entitled to apply the deduction.

Requirements and other conditions for the application of the deduction

  • The taxpayer must have his habitual residence in one of municipalities of the Region of Murcia with a legal population of less than 15,000 inhabitants as of December .

  • The deduction is only applicable in the financial year in which the connection contract is concluded.

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

  • Deduction is not applicable 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 is also not applicable when the connection to a high-speed line is contracted and the taxpayer simultaneously maintains other lines contracted in previous years .

    The taxpayer may deduct in the same fiscal year amounts paid for different contracts relating to the same home when the contracts were entered into in the fiscal year in which the deduction is made.

  • If more than one taxpayer with the right to the deduction ## lives in the same habitual residence , the same is prorated among all of them .

  • This deduction can only be applied once per home and per taxpayer , regardless of the occupancy regime of said home.

    The taxpayer may deduct for contracts relating to different dwellings provided that the legally established requirements are met.

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