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Specific manual for people with disabilities

Autonomous Community of Catalonia

Taxpayers who in 2022 had their habitual residence in the territory of the Autonomous Community of Catalonia will be able to apply the following regional deductions:

  1. For rental of main residence

    (Art. 1º.1 Law 31/2002, of December 30, on Fiscal and Administrative Measures, of the Autonomous Community of Catalonia)

  2. Regional section of the deduction for investment in habitual residence

    (Art. 119 Law 2/2014, of January 27, on fiscal, administrative, financial and public sector measures of the Autonomous Community of Catalonia)