Andalusia regional tax deductions 2026: rent, family and income limits

In short: Andalusia regional tax deductions for the 2026 Renta are discounts that the Junta de Andalucía lets you subtract from the regional part of IRPF, the income tax on the Renta return. They are for the year 2026, which is declared in the 2027 campaign, and they apply to people who are tax residents in Andalusia in 2026. The main ones: rent (15%, up to €1,200 or €1,500), €200 per child born or adopted, large family (€200 or €400), disability (€150), sport (15%, up to €100) and vet costs. Many have an all-or-nothing income limit; birth and sport do not. They only reduce your regional tax: if it is 0, they are not paid out.

In person or by representative? You do not need to go to an office. The deductions are applied in your Renta return, which is filed online with Renta WEB, identifying yourself with Cl@ve or an electronic certificate: Cl@ve and electronic certificate.

They only reduce the regional part of the tax. IRPF is split into a State part and a regional part. These deductions are subtracted only from the regional part (the cuota íntegra autonómica), and the result cannot go below 0 (art. 77 of the IRPF law). If your regional part is 0, you get nothing from them; if it is smaller than the deduction, only that amount is discounted and the rest is not paid. If IRPF was withheld from you, they can increase your refund, at most up to what was withheld. This is the opposite of the State deductions for maternity and for large family or disability, which the AEAT pays even if your tax is 0.

Who can apply them? First, you must be a tax resident in Spain in 2026: in general, spending more than 183 days of the year in the country (tax residence and the 183 days). Then the region matters: you are a resident of Andalusia if you spent more days of 2026 there than in any other region, counting temporary absences. Unless proven otherwise, the place of your main home counts (art. 72 of the IRPF law). Living in Andalusia on 31 December is not enough: if you arrived in autumn from another region, in 2026 you apply that region's deductions. The date of 31 December (the accrual date) does count for age, disability and the large family title. If you lived in the Valencian Community, see its deductions.

How the income limits work. They are compared with your taxable base: the sum of the general taxable base and the savings base (boxes 0435 and 0460 of the Renta), before subtracting the personal and family minimum. It is not your gross salary. They are all or nothing: if you go over, you lose the whole deduction. There are two levels and several deductions with no limit:

• Low limit: €25,000 on an individual return and €30,000 on a joint one. For rent, large family, own or spouse's disability and buying protected housing or a home by a buyer under 35.
• High limit: €80,000 and €100,000. For single-parent family, support for people with a disability, languages and IT, vet costs and international adoption.
• No limit: birth, sport, coeliac disease, domestic help and legal defence in labour cases.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta: for 2026 the consolidated law keeps the same amounts, and the 2026 storm deductions are added.

Housing

• Rent for your main home (AEAT page). 15% of what you pay, up to €1,200 a year. You must meet one condition on 31 December: being under 35 or over 65, being a victim of domestic violence or terrorism, or having a disability of 33% or more. With a disability, the maximum rises to €1,500. Low limit. You must enter the landlord's NIF in the return, and only the contract holder deducts. On a joint return it is enough for one spouse to meet the condition, and the maximum is per return. If you file separately, each entitled tenant applies their own maximum to what they paid, with no split.
• Buying protected housing or a home by a buyer under 35. It gives 6% of what you pay to buy or rehabilitate your main home, with a maximum base of €9,040 a year. It applies if it is protected housing or you are under 35. Low limit. It follows the State rules of 2012: see the page in the AEAT list.
• 2026 storms, only in the 2026 Renta. They are for main homes damaged by the storms from 23 January to 16 February 2026. The homes must be in the municipalities included by Agreement of the Governing Council (Acuerdo del Consejo de Gobierno) under Decree-law 1/2026. Repair: 100% of the works paid without cash, only if you receive the housing aid of Royal Decree-law 5/2026, and at most your regional part of the tax. Buying a home that replaces one that cannot be repaired: 6%, with a maximum base of €9,040. Renting the home that replaces it: 15%, up to €1,200.

Children and family

• Birth, adoption or foster care (AEAT page). €200 for each child born or adopted or each minor fostered, only in the year it happens. It is €400 if you live in a municipality with fewer than 3,000 inhabitants. For multiple births, adoptions or foster placements, €200 per child is added. If two people are entitled, it is split equally. No income limit since 2025. It is not combined with the large family deduction or the international adoption one. In foster care, the minor must live with you at least 90 days of the year and you cannot receive Junta aid for that placement.
• Large family (AEAT page). €200 in the general category and €400 in the special one, with the title valid on 31 December. Low limit. If you file separately, it is split equally; if one of you is not entitled (for example, because of going over the limit), the other applies all of it. It is not combined with the birth deduction: you can only apply one of the two.
• Single-parent family (AEAT page). The deduction is €100 for the mother or father of a single-parent family on 31 December. That is a parent who is legally separated or unmarried and lives with their minor children (or adult children with a disability and a curator appointed by a court (curador)). An extra €100 is added for each ascendant over 75 who lives with the family and gives the right to the minimum for ascendants. High limit.
• Children's languages and IT (AEAT page). 15% of what you pay for language or IT classes, at school or outside it, up to €150 per child giving the right to the minimum for descendants. Outside school, academies, official language schools and private teachers registered for IAE count. High limit. The person who pays applies it.
• Domestic help (AEAT page). 20% of the Social Security contributions you pay as the employer of a household employee, up to €500 a year, if you are registered as head of the household in Andalusia. It applies if you are the mother or father of children giving the right to the minimum and you have work or business income (with a spouse or registered partner, both of you must have it). It also applies if you or your partner are 75 or over. No income limit.

Disability

• Taxpayer with a disability (AEAT page). €150 if you have a disability of 33% or more. Permanent total or absolute incapacity and severe disability pensions also count. Low limit.
• Spouse or registered partner with a disability. €100 if your spouse or registered partner has a disability of 65% or more and does not file their own individual return. Low limit. It does not apply if your partner already applied the previous one.
• Support for people with a disability (AEAT page). €100 for each child or ascendant with a disability for whom you apply the disability minimum. High limit. If they also need help from another person and you employ a household worker, you can subtract 20% of the fixed fee you pay to Social Security, up to €500. For the same employee it is not added to the domestic help deduction.

Sport, health and other costs

• Sport (AEAT page). 15% of gym, sports centre, club or federation fees, up to €100 per taxpayer. Yours, your partner's and those of the children or parents for whom you apply the minimum count. No income limit.
• Vet (AEAT page). 30% of compulsory vet costs (vaccines, deworming and sterilisation when compulsory), up to €100 per taxpayer. Only for animals acquired since 1 January 2025, and for the costs of the first year (3 years for an adoption; the whole time for an assistance dog). You need an invoice from an authorised vet. High limit.
• Coeliac disease (AEAT page). €100 for each family member with diagnosed coeliac disease, with an official medical report. No income limit.
• Legal defence in labour cases (AEAT page). What you paid for your legal defence in court cases over dismissal, end of contract or claims for money owed, up to €200. No income limit.

Others. There are more deductions: international adoption (€600 per child, high limit) and donations for environmental purposes (10%, up to €150). There is also one for investing in shares of Andalusian companies: 20%, up to €4,000, or 50%, up to €12,000, in university or research centre companies. Full list: AEAT, regional deductions of Andalusia.

What changes in 2026

• Law 8/2025, the 2026 budget law, changed several deductions with effect from 1 January 2025. It raised the rent maximums, removed the income limit of the birth deduction and created the sport, vet and coeliac deductions. For 2026 they stay the same.
• Decree-law 1/2026 creates the storm deductions, only for 2026.
• The Andalusian scale and minimums do not change.
• Until 31 December 2026, changes with effect for 2026 can still be approved. If there are any, we will update this page.

Previous years: 2022 to 2025

Andalusia's deductions for those years can be added if you paid regional tax that year: if your regional part was 0, there is nothing to recover with them. Amounts and requirements were not the same every year (for example, rent and birth changed in 2025, and sport and vet costs did not exist before). So each year must be checked in that year's Renta manual. The figures on this page are for 2026.

• A. You filed that year: that return is corrected (rectification) with Renta WEB for that year (AEAT, Renta for previous years); you do not file another one.
• B. You did not file: that year's Renta is filed late. If it is a refund there is no surcharge. If you were required to file, there may be a fixed fine of €100, or €200 if you first received a request from the AEAT (art. 198 of the General Tax Law). For people who were not required, we have not found an AEAT position. Details: Renta not filed.

Until when. The right to claim a refund expires after 4 years (art. 66 of the General Tax Law), counted from the day after the last day of each Renta's filing period (art. 67). By our calculation, the 2022 Renta can be claimed until 30.06.2027; the 2023 one until 01.07.2028; the 2024 one until 30.06.2029; and the 2025 one until 30.06.2030.

Before you claim: check your situation

A return for a year includes all your income for that year, not just the deduction. Answer these questions first:

1. Were you a tax resident in Spain that year? Each year counts separately: in general, more than 183 days in Spain (art. 9 of the IRPF law). If you arrived in 2022 after early July, you were most likely not resident that year.
2. In which region did you spend the most days that year? The deductions are that region's, not those of where you live today.
3. Individual or joint return? The limits change: €25,000 or €30,000 at the low level, €80,000 or €100,000 at the high one.
4. Is your taxable base below the limit? In Andalusia one euro too many loses you the whole deduction.
5. Did you pay regional tax that year? If it was 0, these deductions return nothing to you; look at the State ones, which are paid out.
6. Did you have income outside Spain? For example, a FOP in Ukraine, a rental or remote work. It also goes in the return, and the result may turn into tax to pay. If the answer is yes or you are not sure, ask for an analysis of your case first.
7. Did you receive advances of the maternity or large family deduction (Modelos 140 and 143) or the child support supplement? They go in the same return: check the maternity and large family pages first.
8. Did you file the Renta that year? Yes: path A. No: path B.

How much, approximately

• Formula: a percentage of what you paid, up to the deduction's maximum (or the fixed amount), if you meet the income limit. What is discounted is at most your regional part of the tax (cuota íntegra autonómica).
• Example (our calculation): you are 30, file an individual return, your taxable base is €20,000 and you pay €600 a month in rent, €7,200 a year. You are below the €25,000 limit. 15% of €7,200 is €1,080, less than the €1,200 maximum. With the Andalusian scale and its personal minimum of €5,790, your regional part is about €1,525, and the deduction fits in full. With a base of €7,000 and the same rent, your regional part would be about €115: the deduction would fall to that figure and the rest would not be paid.

It is an approximate figure: the exact amount is known when you file the return or the rectification.

Other money the tax office may owe you. Maternity, large family or disability (paid even with 0 tax), withholding you did not get back and foreign pensions. All of it is here: How to claim a tax refund from previous years in Spain: 2022-2025.

Help to do it

• Free calculator for the 2026 Renta: our Spain tax calculator 2026 applies the Andalusian deductions for rent, birth, large family, single-parent family, your own disability, children's languages and IT, sport and vet costs. For vet costs it only counts compulsory costs for an animal acquired since 2025. It does not calculate buying protected housing or a home by a buyer under 35, coeliac disease, domestic help, legal defence in labour cases, support for relatives with a disability or the 2026 storm deductions.
• For 2022 to 2025: the calculator of how much the tax office may refund you covers the State maternity, large family and disability deductions, not these regional ones.
• Guide «Your first Renta as a foreign resident». It is a PDF available on the page about the Renta return for foreign residents. It explains who must file, the first year and the 183 days, Renta WEB step by step, foreign income and late filing. The regional deductions it details are those of the Comunitat Valenciana.
• Full help. We review your situation for 2022 to 2025: Andalusian and State deductions, withholding and foreign pensions. We calculate an approximate amount and prepare a step-by-step instruction with screenshots for your case, with your figures. While you file, we support you by online chat. You file yourself: we never ask for your Cl@ve, electronic certificate, reference number or passwords. We cannot promise a refund or its amount: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is owed. Message @spain_asesor: we send you the price and terms by private message before any payment.

Official source: Law 5/2021 on Taxes Ceded to Andalusia, consolidated text in the BOE, articles 9 to 22 quater, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of Andalusia in the 2025 Renta.

Informational only; check the official source and a professional for your specific case. Figures checked on 8 October 2026.