{"id":2555,"date":"2013-08-08T14:45:54","date_gmt":"2013-08-08T15:21:32","guid":{"rendered":"\/types-of-tax-deductions"},"modified":"2025-03-16T22:36:06","modified_gmt":"2025-03-17T05:36:06","slug":"tipos-de-deducciones-fiscales","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/tipos-de-deducciones-fiscales\/","title":{"rendered":"Tipos de deducciones fiscales"},"content":{"rendered":"<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-2555-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2025\/03\/Essential_Tax_Deductions_Explained.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2025\/03\/Essential_Tax_Deductions_Explained.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2025\/03\/Essential_Tax_Deductions_Explained.mp4<\/a><\/video><\/div>\n<h3>An Overview of the Types of Tax Deductions &amp; How to Claim Them on Your Return<\/h3>\n<p>Con las leyes fiscales en constante cambio y la naturaleza temporal de la mayor\u00eda de los cr\u00e9ditos y deducciones fiscales, el momento es cr\u00edtico cuando se trata de reclamar algo en su declaraci\u00f3n de la renta. Para aprovechar al m\u00e1ximo las ventajas disponibles, los contribuyentes suelen optar por aplazar sus ingresos y acelerar sus deducciones fiscales.<\/p>\n<p>Las deducciones fiscales reducen su\u00a0<a href=\"https:\/\/www.irs.com\/es\/articles\/que-es-la-base-imponible-2\/\" rel=\"noopener\">ingresos sujetos a impuestos<\/a>y se calculan utilizando el porcentaje de su\u00a0<a href=\"https:\/\/www.irs.com\/es\/articles\/tramos-marginales-del-impuesto-sobre-la-renta\/\" rel=\"noopener\">tramo impositivo marginal<\/a>. Por ejemplo, si est\u00e1s en el tramo impositivo 24%, una deducci\u00f3n fiscal de $1.000 te ahorra $240 en impuestos (0,25 x $1.000 = $250).<\/p>\n<p>Como usted\u00a0<a href=\"https:\/\/www.irs.com\/es\/articles\/como-preparar-la-declaracion-federal-de-la-renta\/\" rel=\"noopener\">prepare su declaraci\u00f3n de la renta<\/a>debe decidir entre acogerse a la deducci\u00f3n est\u00e1ndar o detallar las deducciones. Debe utilizar la deducci\u00f3n fiscal que m\u00e1s le beneficie.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-11663\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-43864311-1024x683.jpg\" alt=\"types-of-deduction\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-43864311-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-43864311-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-43864311-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-43864311-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-43864311-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-43864311-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-43864311-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3>La deducci\u00f3n est\u00e1ndar<\/h3>\n<p>El\u00a0<a href=\"https:\/\/www.irs.com\/es\/articles\/entender-la-deduccion-fiscal-estandar\/\" rel=\"noopener\">deducci\u00f3n est\u00e1ndar<\/a>\u00a0es un importe en d\u00f3lares que reduce su base imponible. Suele ajustarse cada a\u00f1o en funci\u00f3n de la inflaci\u00f3n. El importe de su deducci\u00f3n est\u00e1ndar se basa en\u00a0<a href=\"\/es\/determinar-su-estado-civil\/\" rel=\"noopener\">su estado civil<\/a>y se resta de su\u00a0<a href=\"https:\/\/www.irs.com\/es\/articles\/como-encontrar-su-agi-para-e-presentar-la-declaracion-de-la-renta\/\" rel=\"noopener\">AGI (renta bruta ajustada)<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-11543 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2021\/08\/Screenshot-2025-03-03-112823.png\" alt=\"standard-tax-deduction\" width=\"553\" height=\"294\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2021\/08\/Screenshot-2025-03-03-112823.png 553w, https:\/\/www.irs.com\/wp-content\/uploads\/2021\/08\/Screenshot-2025-03-03-112823-300x159.png 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2021\/08\/Screenshot-2025-03-03-112823-18x10.png 18w\" sizes=\"auto, (max-width: 553px) 100vw, 553px\" \/><\/p>\n<p>La deducci\u00f3n normal adicional para las personas de edad avanzada (mayores de 65 a\u00f1os) o con discapacidad visual es la siguiente:<\/p>\n<ul>\n<li>$1.700 para los declarantes solteros o cabezas de familia<\/li>\n<li>$1.350 para declarantes casados<\/li>\n<\/ul>\n<p>La deducci\u00f3n est\u00e1ndar puede solicitarse en la declaraci\u00f3n de la renta individual (formulario 1040).<\/p>\n<p>RELACIONADO:\u00a0<a href=\"https:\/\/www.irs.com\/es\/articles\/tipos-impositivos-federales-2021-tramos-de-deduccion-estandar\/\" rel=\"noopener\">Tipos, tramos y deducciones normales del impuesto federal sobre la renta de 2021<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11662 size-large\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-4386321-scaled-e1741143490959-1024x683.jpg\" alt=\"types-of-deduction\" width=\"1024\" height=\"683\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-4386321-scaled-e1741143490959-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-4386321-scaled-e1741143490959-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-4386321-scaled-e1741143490959-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-4386321-scaled-e1741143490959-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-4386321-scaled-e1741143490959-2048x1366.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-4386321-scaled-e1741143490959-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-karolina-grabowska-4386321-scaled-e1741143490959-640x426.jpg 640w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3>Deducciones detalladas<\/h3>\n<p>Si no tiene derecho a la deducci\u00f3n est\u00e1ndar, puede optar por detallar sus deducciones. Un contribuyente tambi\u00e9n suele detallar las deducciones si ello le ofrece m\u00e1s ventajas que la deducci\u00f3n est\u00e1ndar (es decir, cuando el importe total de los gastos deducibles cualificados es superior a la deducci\u00f3n est\u00e1ndar).<\/p>\n<p>Algunas deducciones detalladas se basan en un importe m\u00ednimo (o \"suelo\"). Esto significa que s\u00f3lo puede deducir las cantidades que superen el \"suelo\" especificado. Sin embargo, ya no existe un l\u00edmite de ingresos para los contribuyentes que detallan.<\/p>\n<p>Si pag\u00f3 alguno de los siguientes art\u00edculos durante el a\u00f1o fiscal, es posible que pueda utilizarlos para reclamar una deducci\u00f3n detallada:<\/p>\n<ul>\n<li>Gastos m\u00e9dicos y dentales.<\/li>\n<li>Impuestos deducibles.<\/li>\n<li>Puntos hipotecarios.<\/li>\n<li>Gastos de intereses.<\/li>\n<li>Contribuciones caritativas.<\/li>\n<li>Uso profesional de su vivienda o autom\u00f3vil.<\/li>\n<li>Gastos de viajes de negocios.<\/li>\n<li>Gastos de educaci\u00f3n relacionados con el trabajo.<\/li>\n<li>Siniestros, cat\u00e1strofes y p\u00e9rdidas por robos.<\/li>\n<\/ul>\n<p>Si decide detallar sus deducciones, es importante que lleve un registro detallado de esas deducciones fiscales, incluida la documentaci\u00f3n de los gastos m\u00e9dicos, las donaciones ben\u00e9ficas, los gastos por intereses y los gastos empresariales. Debe utilizar el Anexo A de impuestos del IRS (Formulario 1040) para calcular sus deducciones detalladas y presentarlo con su declaraci\u00f3n de impuestos 1040.<\/p>\n<p>A continuaci\u00f3n encontrar\u00e1 enlaces a los formularios del IRS para calcular y declarar sus deducciones detalladas:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1040sa.pdf\" target=\"_blank\" rel=\"noopener\">Anexo A (Formulario 1040), Deducciones detalladas<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i1040sca.pdf\" target=\"_blank\" rel=\"noopener\">Instrucciones para el Anexo A (Formulario 1040)<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>RELACIONADO:\u00a0<a href=\"https:\/\/www.irs.com\/es\/articles\/la-deduccion-estandar-frente-a-las-deducciones-detalladas\/\" rel=\"noopener\">La deducci\u00f3n est\u00e1ndar frente a las deducciones detalladas<\/a><\/p>\n<h3>Deducciones por encima de la l\u00ednea<\/h3>\n<p>Por encima de la l\u00ednea\u00a0<a href=\"https:\/\/www.irs.com\/es\/temas\/deducciones-fiscales\/\" rel=\"noopener\">deducciones fiscales<\/a>\u00a0se obtienen antes de calcular el AGI (en lugar de despu\u00e9s, como las dem\u00e1s deducciones). Por eso, muchos creen que este tipo de deducci\u00f3n fiscal es m\u00e1s ventajoso para los contribuyentes. Las deducciones \"por encima de la l\u00ednea\" se restan de los ingresos brutos y la cifra resultante es el AGI.<\/p>\n<p>Estas deducciones fiscales se aplican tanto si detalla como si no. Fueron dise\u00f1ados para ayudar a proteger sus exenciones personales y deducciones detalladas de eliminaci\u00f3n gradual.<\/p>\n<p>Algunas deducciones por encima de la l\u00ednea son las siguientes:<\/p>\n<ul>\n<li>Intereses de pr\u00e9stamos estudiantiles<\/li>\n<li>Ciertos gastos empresariales.<\/li>\n<li>Pensi\u00f3n alimenticia<\/li>\n<li>La mitad del impuesto de aut\u00f3nomos<\/li>\n<li>Aportaciones a una cuenta de jubilaci\u00f3n cualificada (por ejemplo, IRA tradicional)<\/li>\n<li>Aportaciones a una cuenta de ahorro sanitaria (HSA)<\/li>\n<li>Penalizaciones por retirada anticipada de CD y cuentas de ahorro<\/li>\n<li>Gastos de mudanza para militares estadounidenses<\/li>\n<\/ul>\n<p>RELACIONADO:\u00a0<a href=\"https:\/\/www.irs.com\/es\/articles\/como-determinar-su-tramo-impositivo\/\" rel=\"noopener\">C\u00f3mo determinar su tramo impositivo sobre la renta<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-11664\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-olly-3760809-1024x683.jpg\" alt=\"types-of-tax-deduction\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-olly-3760809-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-olly-3760809-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-olly-3760809-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-olly-3760809-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-olly-3760809-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-olly-3760809-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2013\/08\/pexels-olly-3760809-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>Types of Tax Deduction: FAQ<\/h2>\n<h4><b>1. What is a tax deduction, and how does it differ from a tax credit?<\/b><\/h4>\n<p>Simply put, a tax deduction reduces your taxable income, which lowers the amount of income that is subject to taxes (not your tax liability which is how much you actually owe in taxes). For example, if you earn $50,000 and claim $5,000 in deductions, you\u2019ll only pay taxes on $45,000.<\/p>\n<p>In contrast, a tax credit directly reduces the amount of tax you owe. Say, if your tax bill is $3,000 and you claim a $500 tax credit, you\u2019ll only owe $2,500. Remember this simple phrase: Deductions lower taxed money, while credits lower owed money.<\/p>\n<h4><b>2. What are the most common tax deductions available to individuals?<\/b><\/h4>\n<p>Too many to include in a single answer of this FAQ. If you want to know some of the most widely-used tax deductions, you\u2019ll be looking at the following:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Standard Deduction:<\/b> A fixed amount based on your filing status (e.g., single, married filing jointly).<\/li>\n<li aria-level=\"1\"><b>Mortgage Interest Deduction:<\/b> For homeowners paying interest on a qualified home loan.<\/li>\n<li aria-level=\"1\"><b>Charitable Contributions:<\/b> Donations to eligible charities can often be deducted.<\/li>\n<li aria-level=\"1\"><b>State and Local Taxes (SALT):<\/b> Includes property taxes and either income or sales tax, up to $10,000.<\/li>\n<li aria-level=\"1\"><b>Medical and Dental Expenses:<\/b> Deductible if they exceed 7.5% of your adjusted gross income (AGI).<\/li>\n<li aria-level=\"1\"><b>Student Loan Interest:<\/b> Up to $2,500 annually for interest paid on qualified loans.<\/li>\n<\/ul>\n<h4><b>3. Are there deductions specifically for self-employed individuals?<\/b><\/h4>\n<p>Yes, self-employed individuals have access to unique deductions, including <i>deducci\u00f3n por trabajo desde casa<\/i> for those using a portion of their home exclusively for business; <i>primas del seguro de enfermedad <\/i>that can be deducted for self-employed individuals; <i>business expense costs<\/i> such as office supplies, advertising, and travel; <i>vehicle expenses<\/i> like the standard mileage rate or actual costs if the vehicle is used for business; and the classic <i>retirement contributions<\/i> to SEP IRAs, SIMPLE IRAs, or solo 401(k) plans.<\/p>\n<h4><b>4. Can I deduct education-related expenses?<\/b><\/h4>\n<p>Absolutely yes, certain education-related expenses are deductible, such as:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Tuition and Fees Deduction:<\/b> For qualified higher education expenses (up to $4,000, if eligible).<\/li>\n<li aria-level=\"1\"><b>Lifetime Learning Credit (LLC):<\/b> Technically a credit, but closely tied to education expenses for ongoing learning.<\/li>\n<li aria-level=\"1\"><b>Work-Related Education:<\/b> Expenses for courses or certifications that improve skills in your current job.<br \/>\nThese deductions and credits depend on income limits and other eligibility criteria.<\/li>\n<\/ul>\n<h4><b>5. What is the difference between itemized deductions and the standard deduction?<\/b><\/h4>\n<p>The standard deduction is a fixed amount you can subtract from your income based on your filing status. It simplifies tax filing and eliminates the need to list individual expenses.<br \/>\nItemized deductions, on the other hand, allow you to list specific expenses (e.g., mortgage interest, medical costs) to potentially exceed the standard deduction. One is simple and saves you a not-so-terrible amount in taxes, while the other is more time-consuming and labor-intensive, but has the potential to save you a lot more on taxes when done right. Which one you choose is up to you and depends on your individual situation.<\/p>\n<h4><b>6. What are some overlooked deductions taxpayers often miss?<\/b><\/h4>\n<p>With millions of taxpayers in the US, you can bet there are some mistakes that get made more often than others, as well as deductions that could benefit lots of people but are simply ignored. Here are a few commonly overlooked deductions:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Job Search Expenses:<\/b> Costs related to searching for a new job in your current field (e.g., resume preparation, travel).<\/li>\n<li aria-level=\"1\"><b>Moving Expenses:<\/b> If related to active-duty military service.<\/li>\n<li aria-level=\"1\"><b>Educator Expenses:<\/b> Up to $300 for teachers purchasing classroom supplies.<\/li>\n<li aria-level=\"1\"><b>Energy-Efficient Home Improvements:<\/b> Certain upgrades (e.g., solar panels, energy-efficient windows) may qualify.<\/li>\n<li aria-level=\"1\"><b>Casualty and Theft Losses:<\/b> Losses due to federally declared disasters may be deductible.<\/li>\n<\/ul>\n<h4><b>7. How can I ensure I\u2019m maximizing my tax deductions?<\/b><\/h4>\n<p>It\u2019s in your best interest to know all the ins and outs of claiming deductions if you don\u2019t want to leave money on the table every year with taxes. Here\u2019s how to make the most of your available deductions:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Keep Detailed Records:<\/b> Maintain receipts, invoices, and financial statements for deductible expenses.<\/li>\n<li aria-level=\"1\"><b>Use Tax Software or a Professional:<\/b> Tax preparation software or a CPA can help identify deductions you might miss.<\/li>\n<li aria-level=\"1\"><b>Stay Informed:<\/b> Tax laws change frequently, so stay updated on new deductions or altered eligibility requirements.<\/li>\n<li aria-level=\"1\"><b>Plan Ahead:<\/b> For instance, bunching charitable contributions into one year can help maximize itemized deductions.<\/li>\n<\/ul>\n<p>If in doubt, consult a tax professional to ensure you\u2019re taking advantage of every deduction applicable to your situation.<\/p>","protected":false},"excerpt":{"rendered":"<p>An Overview of the Types of Tax Deductions &amp; How to Claim Them on Your Return With the ever-changing tax laws and the temporary nature of most tax credits and deductions, timing is critical when it comes to claiming anything on\u00a0your income tax return. To make the most of the available benefits, taxpayers often choose [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2556,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,37,157],"tags":[],"class_list":["post-2555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-deductions","category-paying-taxes","category-tax-filing"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2555","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=2555"}],"version-history":[{"count":9,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2555\/revisions"}],"predecessor-version":[{"id":12245,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2555\/revisions\/12245"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/2556"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=2555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=2555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=2555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}