The Junta of Andalusia considers that a total of 423 of the 786 municipalities of the autonomous community -the 53.8%– features “depopulation problems“In this year 2024 that has just begun by gathering less than 3,000 inhabitants each of them, and that in order to be able to benefit from a series of tax deductions.
Specifically, the Ministry of Economy, Finance and European Funds has published a list with the aforementioned 423 municipalities with “depopulation problems” within the framework of a resolution, dated December 26, 2023, of the General Directorate of Taxes , Financing, Financial Relations with Local Corporations and Gaming, and “for the purposes of applying the deduction for birth, adoption of children or foster care of minors in the Personal Income Tax“(IRPF)” and reduced rates to promote a social housing policy of the Transfer tax and stamp duty“.
Said resolution, consulted by Europa Press after its publication last week in the Official Gazette of the Government of Andalusia (BOJA), specifies that articles 43 and 50 of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia, “establish reduced rates in the modalities of Onerous Asset Transfers and Documented Legal Acts of the Transfer tax and stamp duty for the acquisition of properties located in municipalities with depopulation problems, with compliance with certain requirements”.
In turn, in relation to personal income tax, article 11 of said law regulates a increased amount of 400 euros for the deduction for birth, adoption of children or foster care of minors “when the taxpayer entitled to it resides in a municipality with depopulation problems.”
In this regard, the same resolution of the Ministry of Economy clarifies that article 8 of the aforementioned Law of Assigned Taxes stipulates that, “for the purposes” of said norm, “they will be considered municipalities with depopulation problems those whose population is less than 3,000 inhabitants“.
The population data from which the Board starts to consider whether a municipality presents “depopulation problems” are those that have been declared ““official” after the review of the figures from the municipal registers referring to January 1, 2023“with effect from December 31, 2023” in each of the locations.
In this way, and “for the purposes of applying the deduction for birth, adoption of children or foster care of minors of the Personal Income Tax and the reduced rates in the modalities of Onerous Asset Transfers and Legal Acts Documents of the Tax on Property Transfers and Documented Legal Acts of articles 11.2, 43 and 50 of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia”the Ministry of Economy, Finance and European Funds has published the aforementioned list in its resolution of the municipalities “with depopulation problems” in an annex, arranged alphabetically.
Córdoba has 37 of these municipalities
By provinces, Granada is the one with the greatest number of locations with “depopulation problems”, up to a total of 121 –in a list that opens Agron and close Zujar–, followed by Almeriawith 70 –between Ablawhich is the first of those mentioned, and Zurgena, the last one–, and Malagawith 58which include Alcaucin and Yunquera. Between the three provinces, therefore, they accumulate more than half of the aforementioned 423 municipalities; specifically, 249, 59%.
From the province of Jaen they identify themselves 55 municipalities with “depopulation problems” –the relationship opens with Albanchez by Mágina and closes with Villarrodrigo–, while 48 are cited from Huelva — among them, Alajar and Zufur–; of Cordova, 37 –in a list that starts with Alcaracejos and ends with Zuheros–; of Seville24 –Aguadulce is the first of those mentioned in alphabetical order, and Villanueva de San Juan, the last–, and Cadiza total of tenbeing the Andalusian province with the fewest towns in that category.
Specifically, the ten municipalities in the province of Cádiz with “depopulation problems” according to this resolution of the Board are Algar, Benaocaz, El Bosque, El Gastor, Grazalema, San Martín del Tesorillo, Setenil de las Bodegas, Torre Alháquime, Villaluenga del Rosario and Zahara de la Sierra.