Aragon regional tax deductions 2026: children, nursery and rural areas

In short: Aragon regional tax deductions for the 2026 Renta are discounts that the Government of Aragon 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 Aragon in 2026. The main ones: €500 or €600 for the birth or adoption of a third child and each one after, nursery (15%, up to €250 per child), textbooks, tutoring and €150 for caring for a dependent relative. Aragon has no general rent deduction for tenants. In rural areas several amounts rise by 20%, and in the most depopulated villages there is €600 for living there. 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 Aragon 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 Aragon 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; if you lived in Catalonia, see Catalonia's.

How the income limits work. The starting point is your taxable base: the sum of the general taxable base and the savings base (boxes 0435 and 0460 of the Renta). It is not your gross salary. In Aragon each deduction uses its own measure:

• Base minus the taxpayer's and descendants' minimums, €21,000 individual or €35,000 joint: care of dependants and housing in rural centres. For the third child, that limit only decides whether it is €500 or €600.
• Taxable base of €23,000 or €35,000: people over 70. For the first or second child, that limit decides the amount.
• Net taxable bases under €35,000 or €50,000, with a savings base of €4,000 or less: nursery and the €600 for living in a rural area. The net taxable base is the taxable base after reductions such as pension plan contributions.
• In steps: textbooks and tutoring, with a maximum per child that falls as the base rises.
• No limit: a child with a disability and international adoption.

Except for the third child, the first or second, and textbooks, tutoring and independent-living training (which go in steps), the limits are all or nothing: if you go over, you lose the whole deduction.

How to pay. For the expense deductions (nursery, textbooks and school supplies, tutoring and independent-living training), Aragon's law requires payment by card, transfer, nominative cheque or deposit into an account: cash payments do not count.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta: for 2026 the consolidated text of the law in the BOE keeps the same amounts.

Children and family

• Third child and each one after (AEAT page). €500 for each birth or adoption of a third child or each one after, only in that year. It is €600 if your base minus the taxpayer's and descendants' minimums is €21,000 or less (€35,000 joint). It goes to whoever lives with the child; if the child lives with both parents and they file separately, it is split equally.
• First or second child in towns under 10,000 inhabitants (AEAT page). €100 for the first and €150 for the second, only in the year of birth or adoption. It is €200 and €300 if your taxable base is €23,000 or less (€35,000 joint). You must have lived that year and the previous one in an Aragonese town under 10,000 inhabitants. The AEAT links the list of towns. It does not add up with the child with a disability deduction for the same child.
• Child with a disability (AEAT page). €200 for the birth or adoption of a child with a disability of 33% or more, recognised on 31 December. It adds up with the third child deduction. No income limit.
• Nursery, under 3 (AEAT page). 15% of what you pay, up to €250 per child; €125 in the year the child turns 3. The centre must be authorised by the Education Department. Pay by card, transfer, nominative cheque or deposit into an account. Limit: net taxable bases under €35,000 (€50,000 joint) and a savings base of €4,000 or less. If the child lives with both parents, it is split. Both parents do not need to work.
• Textbooks and school supplies (AEAT page). What you pay for Primary and ESO books and supplies, up to a maximum per child that depends on your taxable base. Individual: €50, €37.50 or €25 with bases up to €6,500, €10,000 or €12,500. Joint: €100, €50 or €37.50 with bases up to €12,000, €20,000 or €25,000. Large family: €75 (base up to €30,000) or €150 on a joint return (up to €40,000). Grants are subtracted.
• Tutoring and support classes (AEAT page). 25% of tutoring outside school hours, in infant education, compulsory education or basic vocational training. Academies and private teachers registered for the IAE business tax count. Maximum per child on an individual return: €100, €80 or €50 with bases up to €6,500, €10,000 or €12,500. Joint: €200, €100 or €80 with bases up to €12,000, €20,000 or €25,000. Large family: €300 (base up to €30,000 individual or €40,000 joint).

Older people, dependency and disability

• Care of dependants (AEAT page). €150 for each parent or grandparent over 75, or for each ascendant or descendant with a disability of 65% or more. They must live with you at least half the year and have an income of no more than €8,000 a year. Limit: base minus minimums of €21,000 (€35,000 joint). If several of you are entitled, it is split equally.
• People over 70 (AEAT page). €75 if you are 70 or over and have income in the general base that is not only from capital. Limit: taxable base of €23,000 (€35,000 joint).
• Independent-living training for minor children with a disability (AEAT page). 25% of activities for the independent living of minor children with a disability of 65% or more. Up to €300 per child depending on the base, with the same steps as tutoring.
• Your own disability. Aragon has no specific deduction for the taxpayer's disability, and it uses the State minimums. For children, parents or a spouse with a disability there is also the State deduction of €1,200 a year, which is paid even with 0 tax.

Housing

• There is no general rent deduction. There is only one for rent linked to certain dation-in-payment operations on the home (AEAT page): 10%, with a maximum base of €4,800 a year. Limit: taxable base of €15,000 (€25,000 joint), and the deposit must be lodged.
• Buying or rehabilitating a home in rural centres, under 36 (AEAT page). 5% of what you pay for your first main home, if you are under 36 on 31 December. It must be in a town under 3,000 inhabitants, or in a minor local entity or settlement separate from the town's main centre. Base and limits are those of the 2012 State home deduction. Limit: base minus minimums of €21,000 (€35,000 joint).

Rural areas: differentiated tax regime, since 2023

• Who (for the 20% increases): people who live in a rural settlement of Rank VIII, IX or X in Aragon's settlement system with a Synthetic Territorial Development Index under 100. You must live there in the year of the Renta (2026) and the four following. On a joint return, one spouse is enough.
• What improves: a 20% rise for the third child (€600 or €720), child with a disability, international adoption, textbooks and the nursery maximums (€300 and €150). Care of dependants: €300. Housing in rural centres: 7.5%. Either the rural or the general amount applies, not both.
• €600 for living in Rank X settlements (AEAT page). Only in Rank X settlements (extreme risk of depopulation); for this deduction the law and the AEAT page do not require the index under 100. Limit: net taxable bases under €35,000 (€50,000 joint) and a savings base of €4,000 or less. On a joint return, €600 for each spouse who qualifies. The AEAT links the list of Rank X settlements.
• Mind the five years: the law requires living there that year and the four following. Bear it in mind if you plan to move.

Others. The AEAT publishes 19 pages for Aragon. There are more deductions: international adoption (€600 per child), home purchase by victims of terrorism (3%) and social renting for landlords (30%). There are also deductions for environmental or research donations (20%) and investing in companies and the social economy (20%, up to €4,000 or €10,000). The law also provides a public transport pass deduction, which will only apply once its regulation is approved. Full list: AEAT, regional deductions of Aragon.

What changes in 2026

• Aragon did not approve a budget or tax measures for 2026: the 2024 budget is still extended (Order HAP/1848/2025 and Decree-law 1/2026). The deductions are the same as in 2025.
• Law 17/2023 is the last reform of Aragon's IRPF: the scale applies since 2023, and the tutoring and independent-living training deductions since 2024.
• The 2026 budget bill announced new deductions for large and single-parent families, but it was not approved. The announced tax cuts are from 2027.
• 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

Aragon'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, the rural regime applies since 2023 and tutoring since 2024). So each year must be checked in that year's Renta manual. The figures on this page are for 2026. For 2025 (the Renta filed in 2026) the amounts are the same.

Hosting people from Ukraine, 2022 to 2024. In those years Aragon had a deduction for hosting at home people displaced from Ukraine with temporary protection, for at least four months of the year. The hosted person could not be a relative up to the second degree or have income above the legal limit, and a certificate from the body managing the hosting was needed. There was also one for humanitarian aid donations to Ukraine. Check the amounts in each year's manual.

• 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: for dependants, €21,000 or €35,000; for nursery, €35,000 or €50,000.
4. Is your base below the limit? In most of these deductions, 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 file an individual return, your taxable base is €18,000 and your 1-year-old child lives only with you. You pay €250 a month for nursery for 11 months, €2,750 a year. 15% is €412.50, so you stay at the maximum: €250. With Aragon's scale and minimums of €10,750 (the personal one and one child under 3), your regional part is about €812. The deduction fits in full. In a rural area, the maximum would be €300, which also fits.
• If the base changes: with €11,000, your regional part would be about €24: 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 Aragon's deductions for the birth of a third child and each one after, care of ascendants over 75, textbooks and nursery. It does not calculate tutoring, birth of a first or second child in small towns, a child with a disability, international adoption, relatives with a 65% disability or people over 70. Nor independent-living training, housing in rural centres, rent after a dation in payment, donations, investments or the rural regime (amounts 20% higher and the €600 for Rank X).
• 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: Aragon 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: Legislative Decree 1/2005 of Aragon, consolidated text on ceded taxes in the BOE, articles 110-1 to 110-22, 160-1 and 160-2, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of Aragon in the 2025 Renta.

Informational only; check the official source and a professional for your specific case. Figures checked on 9 October 2026.