In Galicia, the use of new technologies in households is a priority, and to encourage their adoption, there are specific tax deductions. This deduction is designed to facilitate access to high-speed Internet, which not only contributes to greater connectivity, but also drives the modernization of Galician homes.
The deduction amounts to 30% of the amounts paid during the fiscal year for activation fees and monthly charges for high-speed Internet access. However, several issues must be taken into account:
- The maximum deduction limit is 100 euros, both for individual and joint tax returns.
- This limit applies to all amounts paid during the fiscal year, regardless of whether they correspond to a single connection contract or several simultaneous ones.
- In the case of marriages under a community property regime, each spouse may deduct a maximum of 50 euros, even if the contract is in the name of one of them. In these cases, it is mandatory to prorate the deduction, so only one cannot apply the full amount. However, if both spouses hold independent lines, they may deduct the full amount of each contract.
To apply this deduction, it is necessary to meet certain important requirements and conditions:
- Contract signing in the corresponding fiscal year: The deduction only applies in the year when the high-speed line connection contract is signed.
- Exclusive household use: The contracted line must be intended exclusively for the household, without being linked to any business or professional activity.
- New connections: The deduction is not applicable if the contract simply represents a change of service provider. It is also not valid if the taxpayer maintains other lines contracted in previous fiscal years.
- Documentary justification: To access this deduction, it is necessary to keep documentation that justifies the contract and the amounts paid, in addition to proving compliance with the stipulated requirements.
For companies, especially those that advise individuals on tax or technology matters, knowing the available deductions is key. Being aware of tax advantages, such as those offered by contracting high-speed Internet for households, not only provides added value to their services, but also strengthens their position as experts before their clients. Furthermore, proper advice on applying these deductions can be crucial for optimizing tax planning for both individual taxpayers and families, which contributes to better management of their economic resources.
Having personalized support, such as that provided by the Galician Economic Office, can make all the difference in the successful implementation of this tool. Request the Galician Economic Office’s free specialized advice and use the available resources to boost your business.
