Castile and León regional tax deductions 2026: children, rent and rural areas

In short: Castile and León regional tax deductions for the 2026 Renta are discounts that the Junta de Castilla y León 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 Castile and León in 2026. The main ones: birth or adoption (from €1,010 per child, with no income limit), large family (from €600), nursery for children under 4 (up to €1,320) and rent for under-36s (20%, up to €459). In small towns, birth and rent give more. 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 Castile and León 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 Castile and León 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 Madrid, see Madrid's.

How the income limit works. Castile and León has a single, all-or-nothing limit. Your general and savings taxable base is taken and the personal and family minimum is subtracted (box 0520 of the Renta). That figure cannot exceed €18,900 on an individual return or €31,500 on a joint one. It is not your gross salary, and the minimum rises with each child or ascendant in your care. If you go over, you lose the whole deduction.

• With the limit: nursery, household employee, disability, rent, buying or rehabilitating a rural home by young people, and spending and donations for cultural and natural heritage or Castile and León foundations.
• No limit: birth or adoption, multiple births, adoption costs, large family, subsidised rehabilitation, rehabilitating rural homes for rent, entrepreneurship, donations to universities and R&D, and electric cars.

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

• Birth or adoption (AEAT page). €1,010 for the first child, €1,475 for the second and €2,351 for the third and each one after, only in the year of birth or adoption. If you live in a town or minor local entity of up to 5,000 inhabitants, it is €1,420, €2,070 and €3,300. It doubles if the child has a disability of 33% or more. The order also counts the other children of either parent living with you on 31 December. No income limit. If the parents file separately, each applies half. It does not add up with the Junta's Bono Nacimiento for the same child.
• Multiple births or adoptions (AEAT page). If two or more children are born or adopted within 12 months, 50% of the birth deduction is added (with two children) or 100% (with three or more). In addition, €901 during the two following years. No income limit.
• Adoption costs (AEAT page). €784 in the year the adoption is entered in the Civil Registry; €3,625 if it is international. No income limit.
• Large family (AEAT page). €600 in general; €1,500 with four children who give the right to the minimum for descendants and €2,500 with five. From the sixth, €1,000 more for each child. €600 is added if you, your spouse or one of the children for whom you apply the minimum has a disability of 65% or more. You need the title issued by Castile and León, valid on 31 December, and to live with the rest of the family. No income limit.
• Nursery or household employee, children under 4 (AEAT page). The parents who apply the minimum for that child must work and be registered with Social Security or a mutual fund: both, if you both apply it (as the AEAT summarises it). If only you apply it, it is enough that you work. You choose one option. One: 100% of nursery enrolment, attendance and meals, for full months, up to €1,320. The other: 30% of what you pay a registered household employee, up to €322. The nursery must be in Castile and León and entered in the register of centres for work-life balance. If you get the nursery increase of the State maternity deduction, it is subtracted. Income limit applies.
• Household employee contributions (AEAT page). 15% of the Social Security contributions for a household employee, up to €300, if you have a child under 4 on 31 December. Income limit applies.

Disability

• Your own disability (AEAT page). Under 65, €300 if your degree is 65% or more. At 65 or over, €300 if it is from 33% to 64% and €656 if it is 65% or more. It does not apply if you use a public or contracted (concertada) residence of the region, of any kind, not only a care home. Income limit applies. For parents or children with a disability there is no Castile and León deduction; there is the State deduction of €1,200 a year, which is paid even with 0 tax.

Housing

• Rent for your main home, under 36 (AEAT page). 20% of what you pay, up to €459 a year, if you are under 36 on 31 December. In rural areas, 25%, up to €612. Any public rent aid you receive, such as the Bono Alquiler Joven, is subtracted. Only the person who signs the contract can apply it: what a spouse not named on it pays does not count. Income limit applies.
• Buying or rehabilitating a home by young people in rural areas (AEAT page). 15% of what you pay, mortgage included, with a maximum base of €10,000 a year. You must be under 36 and it must be your first home. It must be new or rehabilitated, worth under €150,000 and located in a rural area. It applies to purchases or works from 1 January 2023. Income limit applies.
• Subsidised rehabilitation of your home (AEAT page). 15% of energy efficiency, water saving or accessibility works subsidised by a housing plan, with a maximum base of €20,000. It applies in the year you receive the subsidy. No income limit.
• Rehabilitating rural homes for rent (AEAT page). For landlords: 15% of the works, with a maximum base of €20,000. The home is let for 5 years to non-relatives, for €300 a month or less, with the deposit lodged. No income limit.

What counts as a rural area

• Birth: towns or minor local entities of up to 5,000 inhabitants.
• Rent and housing for young people: up to 10,000 inhabitants, or up to 3,000 if less than 30 km from the provincial capital.
• Where to check: every 1 January the Junta publishes on its tax portal the list of towns that do not count as rural. The AEAT links that list on each page.

Others. The AEAT publishes 17 deduction pages for Castile and León. There are more: promoting entrepreneurship (20%, up to €10,000), donations and spending on cultural and natural heritage (15%) and buying a new electric car (15%, up to €4,000). Full list: AEAT, regional deductions of Castile and León.

What changes in 2026

• According to the consolidated text in the BOE (last update published on 14 May 2024) and the Junta's tax portal, these deductions do not change for 2026. The last reform was Law 4/2024 (birth in rural areas and housing), with effect from 1 January 2024.
• Castile and León sets its personal and family minimums at the same amounts as the State: €5,550 for the general personal minimum.
• In September 2026 the Junta presented a draft law on measures that would change the scale and several deductions from 1 January 2027. It is not law and does not affect the 2026 Renta.
• 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

Castile and León'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, birth in rural areas and the housing ones changed in 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.

The 2022 exception. If in 2022 you were entitled to the large family, birth or adoption or childcare deductions and your regional part was not enough, the remainder could be subtracted in 2023, 2024 and 2025. Whatever was still left could be claimed from the Junta with form S08. According to the Junta's tax portal, the deadline to submit that request is already over.

• 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 limit changes: €18,900 or €31,500 of base minus the personal and family minimum.
4. Is your base below the limit? In Castile and León 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 maternity or large family advances (Modelos 140 and 143), the child support supplement or the Bono Nacimiento? Check the maternity and large family pages first. Advances go in the same return, and the Bono rules out the deduction for that child.
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 €500 a month in rent, €6,000 a year. Your base minus the personal minimum of €5,550 is €14,450, below the limit. 20% is €1,200, so you stay at the maximum: €459. With the Castile and León scale, your regional part is about €1,527, and the deduction fits in full. In a rural area, 25% is €1,500: you stay at €612, which also fits.
• If the base changes: with €25,000 you would lose it entirely, because €25,000 minus €5,550 is €19,450, above €18,900. With €7,000, your regional part would be about €131: 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 Castile and León's deductions for rent for young people at 20%, birth with the general amounts, large family without the disability increase, nursery and your own disability. It does not calculate the rural amounts (higher birth and rent deductions), multiple births, adoption costs, household employee, rural housing, subsidised rehabilitation, entrepreneurship, donations or electric cars.
• 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: Castile and León 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 1/2013 of Castile and León, consolidated text in the BOE, articles 1 bis to 10, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of Castile and León in the 2025 Renta.

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