The deduction is that it is not necessary to deduct it

We read in the ARA (Spanish National Association of Mortgages) that "if you have a mortgage taken out before December 31, 2012, you are entitled to a 2,000 euro tax deduction," but, as we know, subsequent deductions are no longer available. In the article, they explain that "in the rest of Spain, they have an average of 7 deductions, and they're as varied as gym memberships." In Catalonia, personal income tax rates are higher. Housing prices are higher, too. Don't get too excited. These deductions are like the Moves plan or those for solar panels. At the car dealership, they tell you you're entitled to the 5,000 euro Moves plan, and that they'll advance it to you. You're happy. And since Moves doesn't arrive in the promised year, or the next, the car dealership offers you a new loan to pay off the Moves plan you owe them. The result is that you pay interest on money that, therefore, would have been better off not having received.

A self-employed person working in the entertainment industry (for example, an actress or a stripper) can't deduct the gym, even if you need it for work. In the past, self-employed people could deduct "business expenses," which included their work uniform. Clothing for a real estate agent, a taxi driver, or an artist. Not anymore. I think it's wonderful that in some autonomous communities, gym fees are deductible for everyone. Just as, for example, mortgages are deductible in the Basque Country; something that also happened here before 2012, because "the Euribor was very expensive." For example, it's also very expensive. If housing, whether purchased or rented, is such an important part of a person's salary, why can't it be deducted? If the gym is a health improvement, why can't it be deducted (here)?