Extremadura regional tax deductions 2026: children, rent and towns

In short: Extremadura regional tax deductions for the 2026 Renta are discounts that the Junta de Extremadura 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 Extremadura in 2026. A lot changes in 2026: there is a new birth deduction (€500, €1,000 or €1,200 for 3 years) and the income limits rise. The main ones: rent (30%, up to €1,000 or €1,500), care of children up to 14, employment income (€75) and school supplies. If you live in a municipality with fewer than 3,000 inhabitants, you also subtract 15% of your regional tax. 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 Extremadura 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 Extremadura 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, for the children living with you and for being a large family. 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. Since 2026 the limit is the same in every deduction that has one: €30,000 on an individual return and €55,000 on a joint one. It is all or nothing: if you go over, you lose the whole deduction.

• With that limit: birth, multiple births, childcare, relatives with a disability, widowhood, rent, school supplies, young people's housing and mortgage interest, small towns and vet costs.
• No limit in small towns for some families. It is for people living in a municipality or minor local entity with fewer than 3,000 inhabitants who are a large family. It also covers a parent who is legally separated or unmarried, with two children without maintenance payments and the full minimum for them. For them there is no limit for multiple births, relatives with a disability, childcare, widowhood, rent, school supplies, young people's housing and interest and small towns (art. 12 bis). It does not include the birth and vet deductions.
• No income limit: employment income (it has its own conditions), foster care of minors, moving to Extremadura, rural housing and donations.

Extremadura has no minimums of its own: the State ones are used, with a personal minimum of €5,550 in general.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta, but in 2026 several amounts and limits change. The figures on this page are those of the law in force for 2026, with Law 2/2026.

Work and moving

• Employment income (AEAT page). €75 if your gross employment income is not over €12,000 a year. In addition, the sum of your other net income, gains and losses and imputed income cannot exceed €300. On a joint return, €75 for each member who meets the conditions. If you are widowed and also entitled to the widowhood deduction, you apply only one: the higher.
• Moving your residence to Extremadura (AEAT page). 50% of your regional part of the tax (cuota íntegra autonómica), in the year of the move and the two following years. It is 75% if you are under 36 on 31 December; according to the AEAT, age is checked each year. You must keep your residence in Extremadura for at least 3 years in a row. According to the AEAT, it covers moves from 1 January 2025: if you moved to Extremadura in 2024 or earlier, you cannot apply it. The 2026 law requires the move to be for family, personal or professional reasons, or to involve a non-business expense or investment. On a joint return, if you lived in different regions, the member with the highest liquidable base must move. No income limit. The law defines the move using art. 72 of the IRPF law and does not clarify whether it covers people arriving directly from abroad: it is worth asking before applying it.

Children and family

• Birth or adoption, new in 2026 (Law 2/2026, art. 3 bis). It gives €500 for the first child, €1,000 for the second and €1,200 for the third and later ones, in the year of birth or adoption and the two following years. It is applied by whoever lives with the child and has the right to the minimum for descendants; if the child lives with several people, it is split equally. Limit: €30,000 individual and €55,000 joint. It can be combined with the multiple birth deduction. The law does not say whether it covers children born before 2026: the cautious approach is to count only those born or adopted from 1 January 2026. Nor does it detail how the order of the children is counted, and the AEAT has no page yet.
• Multiple births or adoptions (AEAT page). €300 for each child born or adopted in a multiple birth or adoption, in the year it happens. It is applied by whoever lives with the children and has the right to the minimum for descendants; if they live with several people, it is split equally. Limit: €30,000 and €55,000.
• Care of children up to 14 (AEAT page). 10% of what you pay to leave your children aged 14 or under with a household employee or at authorised nurseries, leisure centres, day camps, sports centres, play centres or similar. Maximum €400 a year per family (the household). Both parents must work, employed or self-employed, and be registered with Social Security or a mutual society; according to the AEAT, in paid work. The household employee must be registered, and the centres must give you an invoice. You must have the right to the minimum for descendants for each child. Limit: €30,000 and €55,000. If several people are entitled for the same children, it is split.
• School supplies (AEAT page). €30 for each child or descendant of compulsory school age for whom you have the right to the minimum for descendants. In the 2025 Renta, the AEAT read this as ages 6 to 15 on 31 December. Only for parents or ascendants who live with the child; if the child lives with both and they file separately, it is split. Limit: €30,000 and €55,000.
• Relatives with a disability (AEAT page). €150 for each ascendant or descendant (parents, grandparents, children, grandchildren) with a disability of 65% or more, or under representative guardianship (curatela representativa) or judicial incapacity. It is €220 if the relative has been granted dependency aid and on 31 December is not yet receiving it. The relative must live with you without interruption for at least half the year, and Social Services must certify it. Their income, including exempt income, cannot exceed twice the IPREM, and they cannot be required to file Wealth Tax. Limit: €30,000 and €55,000; if several people live with the relative and only one meets the limit, that person applies the full deduction. With the same degree of kinship it is split; with different degrees, the closest relative applies it.
• Widowhood (AEAT page). €100, or €200 if you have dependent children who count for the minimum for descendants and have no income at all. Limit: €30,000 and €55,000. It does not apply if a final judgment convicted you of gender violence against the deceased spouse. It cannot be combined with the employment income deduction for the same person.
• Family foster care of minors (AEAT page). It is €250 for each minor in temporary, permanent or emergency family foster care who lives with you 183 days or more in the year. If the child lives with you more than 90 days and fewer than 183, it is €125. For a married or registered couple filing separately, each applies half. No income limit.

Housing

• Rent for your main home (AEAT page). 30% of what you pay, up to €1,000 a year, or €1,500 if the home is in a municipality or minor local entity with fewer than 3,000 inhabitants. You must meet one of these conditions. First: being under 36 on 31 December (on a joint return one spouse is enough, or the father or mother). Second: being a large family, or a parent who is legally separated or unmarried, with two children without maintenance payments and the full minimum for them. Third: a disability of 65% or more, or representative guardianship or judicial incapacity. The home must be in Extremadura and be your main home. The contract must have the transfer tax (ITP and AJD) paid or the exemption justified; according to the AEAT, even if exempt, the ITP return must still be filed. That year you cannot apply any home investment deduction. Neither you nor anyone in your family unit can have another home, owned or in usufruct, within 75 km. Limit: €30,000 and €55,000. If several people are entitled, it is split; in a marriage, according to the AEAT, only the spouse or spouses named as tenants in the contract deduct.
• Housing for young people and victims of terrorism (AEAT page). 6% of what you pay, excluding interest, to buy or renovate a protected home at a legal maximum price in Extremadura that is or will be your main home. You must be under 36 on 31 December, live in Extremadura and it must be your first home. It is 10% if it is in a municipality or minor local entity with fewer than 3,000 inhabitants, and then it does not have to be protected housing. Maximum base of €9,040 a year, under the rules of the 2012 State home deduction. Limit: €30,000 and €55,000. Victims of terrorism have it with no age limit; failing them, their spouse or partner, or the children who lived with them.
• Mortgage interest for young people (AEAT page). 25% of the mortgage interest on your main home, with a maximum base of €1,000 a year. You must be under 36 on 31 December, live in Extremadura and it must be your first home. Limit: €30,000 and €55,000. It cannot be combined with the rural housing deduction.

Municipalities with fewer than 3,000 inhabitants

Extremadura gives advantages to people living in municipalities and minor local entities with fewer than 3,000 inhabitants. The AEAT publishes the lists: municipalities (PDF) and minor local entities (PDF).

• 15% of your regional tax (AEAT page). If you usually live in one of them, you subtract 15% of your cuota íntegra autonómica. Limit: €30,000 and €55,000, except for large families and legally separated or unmarried parents with two children in those towns. On a joint return, according to the AEAT, it is calculated on the share of the tax of whoever meets the requirement.
• Rent: maximum of €1,500 instead of €1,000.
• Main home in rural areas (AEAT page). The deduction is 10% of what you pay to buy or renovate your main home in one of those municipalities, if the purchase or works are from 2022 or later. Junta subsidies are subtracted. Maximum base of €9,040 a year and €180,000 in total. No income limit. It cannot be combined with the young people's housing or mortgage interest deductions.
• Young people's housing: 10% instead of 6%, without requiring protected housing.
• No income limit for large families and legally separated or unmarried parents with two children, in the art. 12 bis deductions (above).

Pets

• Vet costs, new in 2026 (Law 2/2026, art. 11 nonies). 30% of what you pay the vet for your pets, up to €100 per return, or €200 for an assistance dog. Alert dogs for victims of gender violence also count. Consultations, vaccines, deworming, tests, operations, treatments, hospital stays and emergencies count, but not cosmetic or leisure costs. You must be the animal's registered owner (for an assistance dog, it is enough to be its user, the unidad de vinculación, or the user's legal representative) and have an invoice in your name from an authorised vet. Limit: €30,000 and €55,000.

Others. There are more deductions: donations to Extremaduran cultural bodies and sponsorship of athletes (20%, up to €500), ALS (€4,000 for the person who has it, their spouse or partner, or a dependent relative) and investment in companies. There are also deductions for landlords: letting empty homes and renovating rural homes to let them. Full list: AEAT, regional deductions of Extremadura.

What changes in 2026

• Law 2/2026, of 3 August, the 2026 budget, changes IRPF with effect from 1 January 2026, although it was approved in August.
• It lowers the first two brackets of the regional scale to 7.75% and 9.75% (8% and 10% in 2025).
• It sets the income limits at €30,000 individual and €55,000 joint.
• It creates the birth or adoption deduction (€500, €1,000 or €1,200 for 3 years) and the vet deduction.
• It raises school supplies to €30 per child (€15 in 2025) and young people's housing from 3% to 6% (from 5% to 10% in small towns).
• It extends the multiple birth deduction to multiple adoptions and raises the ALS deduction from €2,000 to €4,000.
• 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

The deductions of Extremadura 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, in 2026 the income limits and school supplies changed, and the birth and vet deductions were created). So each year must be checked in that year's Renta manual. The figures on this page are for 2026. For 2025 the amounts and limits are not those on this page: check them in the 2025 Renta 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? In 2026 the limit is €30,000 individual and €55,000 joint.
4. Is your base below the limit? In Extremadura one euro too many loses you the whole deduction, except in small towns for large families or legally separated or unmarried parents with two children.
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 benefit supplement (complemento de ayuda para la infancia)? 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 €450 a month in rent, €5,400 a year. You are below the €30,000 limit. Taking 30% of €5,400 gives €1,620, so the deduction is capped at €1,000. With the 2026 Extremaduran scale and the State personal minimum of €5,550, your regional part is about €1,271, and the deduction fits in full. With a base of €8,000 and the same rent, your regional part would be about €190: 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 these Extremaduran deductions: employment income, birth, childcare, rent, school supplies and vet costs. It does not calculate multiple births, relatives with a disability, widowhood, foster care, municipalities with fewer than 3,000 inhabitants, moving to Extremadura 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: Extremaduran 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 1/2018 of Extremadura, recast text on ceded taxes, consolidated in the BOE, articles 1 to 13, with Law 2/2026, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of Extremadura in the 2025 Renta.

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