Catalonia regional tax deductions 2026: rent, birth and income limits

In short: Catalonia regional tax deductions for the 2026 Renta are discounts that the Generalitat 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 Catalonia in 2026. There are few: rent for your main home (10%, up to €500 or €1,000), birth, adoption or foster care (€150 or €300), widowhood, rent for victims of gender violence and, since 2026, rural town deductions. There are no Catalan deductions for nursery, education costs or disability. 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 Catalonia 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 Catalonia 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 and for being a large or single-parent family. If you lived in the Valencian Community, see its deductions.

How the income limits work. In Catalonia they are compared with your general and savings taxable base minus the personal and family minimum (box 0520 of the Renta). It is not your gross salary. The minimums have the State amounts: Catalonia sets its personal minimum at €5,550 in general (art. 611-2), the same figure as the State. The limits are all or nothing: if you go over, you lose the whole deduction. Birth and widowhood have no income limit.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta: for 2026 rent and birth stay the same, and the rural town deductions and those of Law 11/2026 are added.

Housing

• Rent for your main home (AEAT page). 10% of what you pay, up to €500 a year, if you meet one condition. These count: being 35 or under on 31 December, 183 days or more unemployed during the year, a disability of 65% or more, or being widowed and aged 65 or over. If on 31 December you are a large or single-parent family, the maximum is €1,000 and no other condition is needed. Limit: base minus minimum of €30,000 on an individual return. On a joint return, if one of the two meets a condition, the maximum is €1,000 and the limit rises to €45,000. It applies only once even if you meet several conditions, and one home gives no more than €1,000 in total: if several tenants are entitled, it is split. You must enter the landlord's NIF in the return. Under community of property (gananciales), if only one spouse signed the contract, only the signatory applies it.
• Rent for victims of gender violence (AEAT page). The deduction is 20% of the rent, up to €1,000 a year, for a taxpayer who proves she is a victim of gender violence under Catalan Law 5/2008. It rises to 25%, up to €1,200, if she also has a disability of 65% or more or a dependent minor child. At most 3 consecutive years. Limit: base minus minimum of €30,000. She must hold the contract.

Children and family

• Birth, adoption or foster care (AEAT page). Each parent gets €150 on an individual return; it is €300 on the joint return of the parents and €300 on the return of the parent of a single-parent family. It also applies to family foster care of minors agreed under Catalan Law 14/2010; for the same child, adoption and foster care are not added together. It only applies in the year of the birth, adoption or foster placement. No income limit.
• Widowhood (AEAT page). €150 in the year you are widowed and the two following years. It is €300 if you have children who give you the right to the minimum for descendants, as long as they keep meeting those requirements. In the 2026 Renta it counts if you were widowed in 2024, 2025 or 2026. No income limit.
• What does not exist. Catalonia has no regional deductions for nursery, education costs, large family (other than the higher rent maximum) or the taxpayer's disability. For that there are the State ones: maternity, with the nursery increase, and large family or disability, which are paid even with 0 tax.

Work

• More than one payer (AEAT page). If you have to file the Renta only because you received a salary from two or more payers, you can subtract the difference between the regional gross tax and the State one, if it is positive. In the 2025 Renta the AEAT explains it for salaries between €15,876 and €22,000 with a second payer of more than €1,500. It does not apply to pensioners using the special withholding procedure of Modelo 146. It is usually a small amount.

Rural towns, new since 2026 (Law 8/2025, articles 57 to 61)

They apply to the municipalities on the Generalitat's official list. Those «of special attention» are the smallest or most depopulated, and the amounts there are higher.

• Moving to a rural town. €750 (€1,500 for a single-parent family), or €1,000 (€2,000) if it is a rural town of special attention. You must be aged 18 to 35, or have children up to 16 enrolled at the local school (not required for those up to 3). Only the first move and the year it happens. Limit: base minus minimum of €30,000 (€45,000 joint).
• Buying or rehabilitating your main home in a rural town. The deduction is 15% of what you pay (20% in special attention towns), with a maximum base of €6,000 a year. For a purchase you must have dependent children up to 16 enrolled at the local school (not required for those up to 3). For a rehabilitation, the home must have been built before 1 January 1970. It applies in the year of the purchase or the start of the works and the 14 following years. Limit: base minus minimum of €36,000; on a joint return it is measured for each taxpayer who invests. The purchase deduction does not apply if, when the law came into force, you were already applying the State transitional home deduction (art. 58.3). The rehabilitation one cannot be combined with the general Catalan rehabilitation deduction (art. 59.7).
• Renting in a rural town. 15% (20% in special attention towns), up to €600 a year, or €1,200 joint. If you are 35 or under, or have children up to 16 enrolled locally. Limit: €30,000 (€45,000 joint). It cannot be combined with the general rent deduction.

According to the law, these deductions apply to cases within the 4 years after its approval (30 July 2025); a purchase or works started in that period keep deducting for the 14 following years.

Law 11/2026, of 9 July

• Coeliac disease. €250 for each member of the family unit with diagnosed coeliac disease, with a medical certificate. It only comes into force if the Govern does not approve, before 31 December 2026, an aid scheme for the extra cost of gluten-free food. It is not yet clear whether it will already apply in the 2026 Renta.
• It also adds deductions for aid to people affected by thalidomide and for fire prevention investments on forest land (15%, capped at 5% of the regional gross tax).

Others. There are more deductions: rehabilitation of the main home (1.5%, maximum base of €9,040) and interest on AGAUR loans for master's and doctoral studies. There are also deductions for investment as a business angel (40%, up to €12,000), agricultural and housing cooperatives (20%, up to €3,000) and donations. Full list: AEAT, regional deductions of Catalonia.

What changes in 2026

• The scale and the rent and birth deductions are those of Decree-law 5/2025, with effect from 1 January 2025: they do not change for 2026.
• Since 1 January 2026 the rural town deductions apply (Law 8/2025).
• Law 11/2026, of 9 July, adds the coeliac deduction (with the condition above), the thalidomide one and the forest land one. The 2026 budget (Law 10/2026) does not touch IRPF.
• 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

Catalonia'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). 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 and maximums change: for rent, €30,000 and €500 individual; €45,000 and €1,000 joint.
4. Is your base minus the minimum below the limit? In Catalonia 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 28, file an individual return, your taxable base is €20,000 and you pay €700 a month in rent, €8,400 a year. Your base minus the personal minimum of €5,550 is €14,450, below the €30,000 limit. Taking 10% of €8,400 gives €840, so the deduction is capped at €500. With the Catalan scale, your regional part is about €1,598, and the deduction fits in full. With a base of €6,000 and the same rent, your regional part would be about €43: 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 Catalan deductions for rent and for birth or adoption. It does not calculate widowhood, rent for victims of gender violence, more than one payer, home rehabilitation, rural towns or donations.
• 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: Catalan 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 1/2024, book six of the Catalan Tax Code, consolidated text in the BOE, chapter on deductions, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of Catalonia in the 2025 Renta.

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