Galicia regional tax deductions 2026: children, rent and income limits

In short: Galicia regional tax deductions for the 2026 Renta are discounts that the Xunta 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 Galicia in 2026. The most important ones are for children: birth or adoption (€300 to €2,400 per child, for 3 years), two children (€250), large family and care of children up to 3. For young people there is rent up to age 35 (10%, up to €300). If you live in a municipality with fewer than 5,000 inhabitants, the birth deduction rises by 20% in the year of the birth or adoption. 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 Galicia 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 Galicia 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 the rent age, for the children living with you and for the large family title. If you lived in the Valencian Community, see its deductions.

How the income limits work. Galicia uses three different measures, and none of them is your gross salary:

• Base minus minimum: boxes 0435 plus 0460 minus box 0520 (personal and family minimum). It is used for birth, childcare and help for older people with a disability. The Galician personal minimum is €5,789 in general (art. 4 bis), higher than the State one.
• Taxable base: the sum of the general and savings bases (boxes 0435 and 0460), before subtracting the minimum. It is used for rent: €22,000, on both individual and joint returns.
• Income per person in the previous year: only for textbooks and school supplies.

For rent, childcare and help for older people, the limit is all or nothing: if you go over, you lose the whole deduction. For birth, going over €22,000 does not remove the deduction in the first year: it falls to €300 per child. Two children, large family, foster care and internet have no income limit.

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). For each child born or adopted who lives with you on 31 December. If your base minus the minimum is €22,000 or less: €360 for the first child, €1,200 for the second and €2,400 for the third and later ones. Above €22,000: €300 per child (€360 per child in a multiple birth). It repeats in the two following years if the child still lives with you on 31 December. In those two years, up to €22,000 the €360, €1,200 or €2,400 repeat. From €22,000.01 to €31,000 it is €300, and above €31,000 there is no deduction. In the 2026 Renta, children born or adopted in 2024, 2025 and 2026 count. The amounts double if the child has a disability of 33% or more. If the child lives with both parents, each applies half. The order of the children is counted as for the minimum for descendants.
• Families with two children (AEAT page). €250 if on 31 December you have two children who give you the right to the minimum for descendants. It is €500 if you or one of those children has a disability of 65% or more. If several taxpayers are entitled for the same children, it is split equally. It cannot be combined with the large family deduction. No income limit.
• Large family (AEAT page). With the title valid on 31 December: €250 for families with up to two children, or €400 if the title is of the special category. With more than two children, the law adds €250 per child but does not detail how they are counted: check the figure in Renta WEB. The amounts double if you or one of the children has a disability of 65% or more. It is split equally among those entitled for the same children. It cannot be combined with the two-children deduction. No income limit.
• Family foster care of minors (AEAT page). €300 for each minor in family foster care formalised by the Xunta de Galicia, in any of its forms, including pre-adoption guardianship. Pre-adoption guardianship does not count if you adopt the child that same year: then you apply the adoption deduction. For a married or registered couple filing separately, each applies half. No income limit.
• Care of children up to 3 (AEAT page). The deduction is 30% of what you pay a nursery school for ages 0 to 3, or a household employee who looks after your children while you work. Maximum €400 a year, or €600 with two or more children aged 3 or under. The children must be 3 or under on 31 December. Both parents must work, employed or self-employed, and be registered with Social Security or a mutual society. The household employee must also be registered. Limit: base minus minimum of €22,000 individual or €31,000 joint. If several people are entitled, it is split.
• Textbooks and school supplies (AEAT page). The deduction is 15% of what you pay for textbooks and school supplies for Primary, ESO and Special Education, up to €105 per enrolled child. The school must be publicly funded. Children who give you the right to the minimum for descendants count, or costs paid by the parent who does not have that minimum. Your family's income per person in the previous year cannot exceed €30,000. The law refers to the previous tax year, but in the 2025 Renta the AEAT measured it by school year (2025-2026 school year, 2024 income): check which year the 2026 Renta uses. Anyone with a disability of 33% or more, or a total, absolute or severe permanent incapacity pension, counts twice. A Xunta order of 26 March 2026 sets which supplies count. Spending on supplies counts up to €300 a year, and on PE clothes and shoes up to €150. Computers, tablets, phones, uniforms, canteen and transport do not count. Pay by card, transfer, named cheque, bank deposit or payment platform, never in cash (in 2025, according to the AEAT manual, cash exceptionally also counted). You need a detailed invoice for the items (a till receipt is not enough) and proof of payment. It cannot be combined with grants or aid for the same books of the same school year, such as the solidarity textbook fund.

Housing

• Rent for your main home, up to age 35 (AEAT page). 10% of what you pay, up to €300 per contract and year. With two or more minor children, 20%, up to €600. If the tenant has a disability of 33% or more, the law doubles the amounts. You must be 35 or under on 31 December; on a joint return it is enough for one spouse, or the father or mother, to meet it. The contract must be dated after 1 January 2003. The bond must be deposited at the Galician Housing and Land Institute (IGVS). If the landlord did not give you the receipt, a certified copy of your complaint to the IGVS counts. According to the AEAT, if checked you must show that the deposit or complaint came before you filed the return or before the end of the voluntary filing period. Limit: taxable base of €22,000, on both individual and joint returns. If two people are entitled, the contract maximum is split equally.

Older people and disability

• People aged 65 or over with a disability who need help (AEAT page). The deduction is 10% of what you pay other people to help you, up to €600. You must be 65 or over, have a disability of 65% or more and prove that you need that help. It does not apply if you live in a public or state-funded care home in Galicia. Limit: base minus minimum of €22,000 individual or €31,000 joint.
• Your own disability. Apart from the deduction above and the increases in other ones, Galicia has no deduction of its own for the taxpayer's disability. It takes it into account in the regional personal and family minimum, the part of income that is not taxed: €3,129 with a degree of 33% or more and €9,387 with 65% or more. If you need help from another person, have reduced mobility or a degree of 65% or more, another €3,129 is added for assistance costs. If you work or receive unemployment benefit or a pension, there is also the State deduction of €1,200 a year for children or parents with a disability, which is paid even with 0 tax. For a spouse with a disability, only if they earn €8,000 a year or less.

Small towns and rural areas

• Birth deduction 20% higher. The amounts for the year of the birth or adoption rise by 20% if you live in a municipality with fewer than 5,000 inhabitants, or in one created by a merger or incorporation. The law does not provide this increase for the two following years.
• Model villages (aldeas modelo) (AEAT page). The deduction is 15% of what you pay to buy or rehabilitate (rehabilitación) a home in a model village project, under Galician Law 11/2021 on the recovery of farmland. You must have bought it from 1 January 2021, or started the works from that date. Rehabilitation means only licensed works whose main purpose is rebuilding the home (structure, façade or roof). They must also cost more than 25% of the purchase price (if bought in the two years before the works) or, otherwise, of the market value, excluding the land. It can be your main or occasional residence. Law 5/2025 renamed «aldeas modelo» as «asentamientos rurales» (additional provision eight of Law 11/2021). Maximum base: €9,000 a year if it is your main home and €4,500 otherwise. For the same investment, it cannot be combined with the renewables or energy efficiency deductions.

Home

• High-speed internet (AEAT page). The deduction is 30% of the set-up fee and monthly fees, up to €100, only in the year you sign up for the line. The line is for the home only, not for an economic activity. It does not apply if you only change provider or keep other lines from previous years. Under community of property (gananciales) it is split: each spouse deducts at most €50, unless each holds their own line, in which case each can apply the full deduction. No income limit.

Others. There are more deductions: renewables and energy efficiency in the home, renovation of buildings in historic centres, works on and letting of empty homes (for the owner) and investment in new or farming companies. There are also deductions for donations to research and for aid received for the 2025 forest fires, for ALS or for thalidomide. Full list: AEAT, regional deductions of Galicia.

What changes in 2026

• The regional scale and minimums are those of Law 7/2022 and do not change for 2026.
• Law 5/2025, on fiscal and administrative measures, added the textbooks and school supplies deduction. In the 2025 Renta only invoices from 1 July to 31 December 2025 counted; in 2026 the whole year counts. The same law added deductions for aid received for the 2025 fires, for ALS and for thalidomide.
• Birth, two children, large family, childcare and rent have the same amounts in 2026 as in 2025.
• 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 Galicia 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 textbook deduction did not exist before 2025). 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; for textbooks, only with invoices from 1 July 2025, and that year cash payment also counted (AEAT 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? Some limits change: for childcare and help for older people, €22,000 individual and €31,000 joint. For rent the limit is €22,000 on both.
4. Is your base below the limit? For rent and childcare, one euro too many loses you the whole deduction. For birth, the amount falls to €300 per child.
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 €18,000 and you pay €550 a month in rent, €6,600 a year. You are below the €22,000 limit. Taking 10% of €6,600 gives €660, so the deduction is capped at €300. With the Galician scale and its personal minimum of €5,789, your regional part is about €1,232, and the deduction fits in full. With a base of €7,000 and the same rent, your regional part would be about €109: 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 Galician deductions: birth (also the two following years), two children, large family, care of children up to 3, rent and textbooks. For a large family it adds only the basic amount of €250 or €400. It does not calculate the 20% increase in small towns, help for older people with a disability, foster care, internet, model villages, housing or investments.
• 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: Galician 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 1/2011 of Galicia, recast text on ceded taxes, consolidated in the BOE, articles 4, 4 bis and 5, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of Galicia in the 2025 Renta.

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