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

In short: Madrid regional tax deductions for the 2026 Renta are discounts that the Comunidad de Madrid 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 the Community of Madrid in 2026. The main ones: rent under 40 (30%, up to €1,237.20), €721.70 per child born or adopted for 3 years, large family, education and nursery, care of older parents (€515.50) and a household employee. Almost all have an all-or-nothing income limit. 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 the Community of Madrid 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 Madrid 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 the large family title. 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. Madrid's limits are all or nothing: if you go over, you lose the whole deduction. For rent and birth there is also a limit for your whole family unit (you, your spouse and the minor children living with you). The sum of their bases cannot exceed €61,860, whether you file together or separately. For education, nursery, large family and household employee, the limit is €30,930 per member of the family unit.

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 and adds one new deduction.

Housing

• Rent for your main home, under 40 (AEAT page). 30% of what you pay, up to €1,237.20 a year, on an individual or joint return. You must be under 40 on 31 December, and the year's rent must exceed 20% of your taxable base. Limit: a base of €26,414.22 individual or €37,322.20 joint, and €61,860 for the family unit. You need the receipt (or a copy) of the bond (fianza) deposit made by the landlord at the Agencia de Vivienda Social of the Community of Madrid. If the landlord did not give it to you, a copy of your complaint to that agency is enough. Only the person who signs the contract can apply it.
• Mortgage interest, under 30 (AEAT page). 25% of the interest on the mortgage for your main home, up to €1,031 a year, until the month before you turn 30. No income limit.

Children and family

• Birth or adoption (AEAT page). €721.70 per child, in the year of birth or adoption and the two following years: in the 2026 Renta, children born or adopted in 2024, 2025 and 2026 count. For multiple births or adoptions, €721.70 per child is added in the first year. Only for parents who live with the child; if both file separately, each applies half. Limit, in each of the 3 years: a base of €30,930 individual or €37,322.20 joint, and €61,860 for the family unit.
• Large family recognised since 2023 (AEAT page). In the general category, 50% of your regional part of the tax (cuota íntegra autonómica), up to €6,186 individual and €12,372 joint; in the special category, 100%, up to €12,372 and €24,744. It applies in the year the recognition of the title takes effect and the two following years, only if that effect is from 1 January 2023 or later. In the 2026 Renta, titles taking effect in 2024, 2025 or 2026 count. Limit: €30,930 per member of the family unit (with 5 members, €154,650).
• Education costs (AEAT page). 15% of tuition at non-subsidised private schools (second cycle of infant education, primary, ESO and basic vocational training) and of language classes, and 5% of the school uniform. Up to €412.40 per child, or €927.90 if you pay tuition. What grants and aid cover is subtracted. Canteen, transport and textbooks do not count, and the child must study in Spain. Limit: €30,930 per member of the family unit.
• Nursery, ages 0 to 3 (same page). The deduction is 15% of the fees for the first cycle of infant education, up to €1,031 per child. Only what you do not pay through public prices or private prices authorised by the Administration counts. Same income limit. It is compatible with the nursery increase of the State maternity deduction.
• Families with two or more children and low income (AEAT page). 10% of the regional part left after the other deductions. The sum of the bases of those entitled to the minimum for those children and of the children themselves cannot exceed €24,744.
• Household employee (AEAT page). 25% of the Social Security contributions for the household employee, up to €463.95 a year; for a large family, 40%, up to €618.60. It applies if you have a child under 3 or if you live with a relative over 65 with recognised dependency or with a relative with a disability of 33% or more. It also applies if you yourself have a recognised dependency or disability. The person works for you at least 40 hours a month. With a child under 3, you and the other parent must be registered with Social Security for at least 183 days of the year. With a dependent or disabled relative, you must be registered for that time or receive unemployment benefit or a pension; if the dependency or disability is your own, this is not required. Limit: €30,930 per member of the family unit.

Older people and disability

• Care of ascendants (AEAT page). €515.50 for each parent or grandparent over 65 or with a disability of 33% or more for whom you apply the minimum for ascendants. In general, that minimum requires that they live with you at least half the year and have an income of €8,000 a year or less. No income limit. If several children are entitled, it is split equally.
• Your own disability. Madrid has no specific deduction for the taxpayer's disability. It counts it in the regional personal and family minimum, the part of income that is not taxed: €3,219.81 with a degree of 33% or more and €9,659.44 with 65% or more. For children, parents or a spouse with a disability, if you work or receive unemployment benefit or a pension, there is also the State deduction of €1,200 a year, which is paid even with 0 tax.

New in 2026

• Course fees of young people who work. 50% of the enrolment fee, up to €400, if you are under 30 and registered with Social Security or a mutual fund for at least 300 days of the year. You must take a full year of an official university degree or higher vocational training, with at least 5 months in which work and studies overlap. It does not apply with a training contract. No income limit. It is new (article 12 ter, added by Law 6/2025, in force since 1 January 2026), so the AEAT has no page for it yet.

Others. The AEAT publishes 23 pages for Madrid. There are more deductions: family foster care of minors (€618.60, €773.25 or €927.90 per minor), unpaid foster care of people over 65 or with a disability (€1,546.50) and international adoption (€721.70). There are also deductions for donations to foundations, costs of renting out a home as a landlord, municipalities at risk of depopulation and investments. Full list: AEAT, regional deductions of the Comunidad de Madrid.

What changes in 2026

• The amounts come from Law 13/2023 and the age in the rent deduction (under 40) from Law 5/2024. According to the consolidated text in the BOE (last update 10 July 2026), they do not change for 2026, except for the new course fee deduction.
• On 26 January 2026 the Comunidad de Madrid announced a cut of half a point in regional IRPF (Comunidad de Madrid press release), planned for 2027. As of 8 October 2026 it is not law and does not apply to 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

Madrid'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 for people under 40 has worked this way 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, except the course fee deduction for young workers, which did not exist.

• 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 rent, €26,414.22 or €37,322.20; for birth, €30,930 or €37,322.20.
4. Is your taxable base below the limit? In Madrid 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 30, file an individual return, your taxable base is €22,000 and you pay €800 a month in rent, €9,600 a year. The rent exceeds 20% of your base (€4,400). 30% of €9,600 is €2,880, so you stay at the maximum: €1,237.20. With Madrid's scale and its personal minimum of €5,956.65, your regional part is about €1,617, and the deduction fits in full. With a base of €10,000 and the same rent, your regional part would be about €344: 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 Madrid's deductions for rent, birth, large family with a title from 2024 to 2026, children's language classes and care of ascendants. It does not calculate private school fees and uniforms, nursery, household employee, course fees of young workers, mortgage interest for under-30s or the low-income families deduction.
• 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: Madrid 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 1/2010 of the Community of Madrid, consolidated text in the BOE, articles 4 to 18, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of the Comunidad de Madrid in the 2025 Renta.

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