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Asturians can deduct 10% of the rent up to a maximum of 455 euros in general and 15% with a limit of € 606 if the home is in rural areas.

In both cases, the taxable base may not exceed € 25009 in individual taxation or € 32240 in joint taxation. The money destined to the rent must exceed 10% of the taxable base.

In Cantabria, those under 36 years of age, over 65 or people with a disability greater than 65% can deduct 10% of the rent with a limit of 300 euros in individual taxation and 600 in joint taxation.

In addition, the base may not exceed 22,000 euros in individual taxation or 31,000 euros jointly. It is necessary to allocate more than 10% of the disposable income to rent.

The lease allowance in Catalonia is 10% of the rent up to a maximum of 300 euros per year. This amount amounts to 600 euros in the case of large families

To access it, it is necessary to be under 32 years of age, a widow or widower over 65 years of age, have been unemployed for 183 days or more in 2017 or have a 65% degree of disability.

It may not exceed 20,000 euros. the money destined to the rent must exceed 10% of the net income.

Galicians under 35 years of age who have signed their contract after 2013 will be able to deduct 10% of the rent up to € 300 in general or 20% up to € 600 if they have two or more minor children. In case of disability greater than 33%, the deduction amounts are doubled.

Those under 36 can deduct 15% of the rent money up to a maximum of 450 euros. The deduction increases up to 20% with a maximum of 612 euros for rentals in towns with up to 2,500 inhabitants or up to 10,000 inhabitants provided they are more than 30 kilometers from a municipality with more than 50,000 inhabitants.

The base cannot exceed 12,500 euros in individual taxation or 25,000 euros jointly.

Those under 36 years of age, people with physical disabilities equal to or greater than 65% and sensory disabilities of 33% and large families can apply a reduction of 15% up to a maximum

€ 400 per home rental provided that the sum of the general tax base and the savings tax base do not exceed € 20,000 in individual taxation or € 34,000 in joint taxation.

In the Balearic Islands, 15% of the money for rent can also be deducted up to € 400 as long as this fact is for a temporary transfer from one island to another for work reasons if the taxpayer’s base does not exceed 30.00





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