We have the pleasure to inform you about the novelties in the General Budget Law for the Province of Murcia in year 2019.
In the Income tax under supervision of the Province of Murcia
1. A new deduction is created from January 2019 (tax return to be submitted during year 2020) for giving birth children according with the this scale:
- 100 € for the first child.
- 200 € if it is the second child.
- 300 € if it is third or following children.
This deduction will comply by halves when both parents are entitled to it.
2. Improvement of the tax deduction on kindergarten expenses paid by families from January 2019 (tax return to be submitted during year 2020).
- the percentage of deduction arises from 15% of 20% over the expenses paidthe maximum per child to be deducted arises from 330 € up to 1.000 €.
- the maximum per child to be deducted arises from 330 € up to 1.000 €.
- child can be older than 3 years as the important fact is not the age, but that child is on the first degree of children´s education (previously children born in January, lost this deduction because they were older than three even though they spend months on the kindergarten until they went to second degree of children´s education).
- expenses deductible are pre-inscriptions fees, assistance fee, lunch and clothes and uniforms.
On account of inheritance and donations tax
Civil partnership is equate to marriage on account of allowances, reductions and benefits on the taxation for these two taxes, as long as this civil partnership is legally done according with the law of the province of Murcia or any other province. Until now, civil partners were treated to these effects as if they were stranger to each other.