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

In short: Murcia regional tax deductions for the 2026 Renta are discounts that the Región de Murcia 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 Region of Murcia in 2026. The main ones: rent (10%, up to €300), birth or adoption (€100, €200 or €300), nursery (20%, up to €1,000), school supplies (€120 per child), working women with children (€300 to €400 per child) and disability (€150). Most 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 Region of Murcia 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 Murcia 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, the large family title and the children living with you. If you lived in another region, see its deductions: Valencian Community, Andalusia, Madrid or Catalonia.

How the income limits work. Almost always your taxable base is used. It is 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. Murcia's limits are all or nothing: if you go over, you lose the whole deduction. They vary by deduction:

• €20,000 on an individual return and €40,000 on a joint one: school supplies (€33,000 and €53,000 for a large family) and working women.
• €25,000 and €40,000: sport and vet. For languages, the base must stay below those figures.
• €30,000 and €50,000: birth and nursery.
• €40,000, individual or joint: disability.
• Rent: the general base minus the personal and family minimum (boxes 0435 and 0519) must be below €40,000, and the savings base €1,800 or less.
• Single-parent family: €35,240, adding the exempt maintenance payments your children receive.
• Household employee: €34,000.
• No limit: glasses for children under 12, rare diseases and unpaid hosting of older people or people with a disability.

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.

Housing

• Rent for your main home (AEAT page). 10% of what you pay without subsidy, up to €300 a year per contract. You must meet at least one of these conditions: be 40 or younger on 31 December (on a joint return one spouse is enough), have a large family or have a disability of 65% or more. The home is in the Region of Murcia and you live in it. You pay by card, transfer, nominative cheque or bank deposit; cash payments do not count. The ITP-AJD (transfer tax) form for the contract must have been filed, even if it is exempt. Neither you nor your family unit may own more than 50% of another home, and that year you cannot have a deduction for investment in your main home. If two people are entitled, they share the €300 of the contract. For spouses under community property it is split in half, even if the contract is in one name.

Children and family

• Birth or adoption (AEAT page). €100 for the first child, €200 for the second and €300 for the third and each further child, only in the year of the birth or adoption. Limit: €30,000 individual or €50,000 joint. If the child lives with both parents and you file separately, each applies half. If one of you goes over the limit, the other applies the whole deduction.
• Nursery, ages 0 to 3 (AEAT page). 20% of what you pay for the first cycle of infant education, up to €1,000 per child. Care (including enrolment), meals and clothing used only for school count. The centre must be authorised and registered by the regional Education Department. What grants and aid cover is subtracted. The child gives you the right to the minimum for descendants and lives with you on 31 December. If both parents pay and file separately, the maximum is €500 each. Limit: €30,000 or €50,000.
• School supplies and textbooks (AEAT page). €120 for each child in the second cycle of infant education, primary or ESO who gives you the right to the minimum for descendants. Grants for supplies or books are subtracted. The person who paid applies it; if there are two of you, in equal parts. Limit: €20,000 or €40,000, and €33,000 or €53,000 for a large family.
• Children's language classes (AEAT page). 15% of extracurricular foreign language classes, up to €300 per child. It applies from the second cycle of infant education to bachillerato and vocational training, for children who give you the right to the minimum for descendants. If the child lives with both parents and you file separately, it is split in half. Limit: a base below €25,000 individual or €40,000 joint.
• Working women (AEAT page). Only for women registered with Social Security or a mutual fund, employed or self-employed. €300 for the first child under 18, €350 for the second and €400 for the third and each further child. The order is counted by date of birth, with all the children. Also €400 per dependent person who lives with you more than 183 days a year: an ascendant over 75, or an ascendant or descendant with a disability of 65% or more. Each person gives only one amount. It is calculated in proportion to the days worked. Limit: €20,000 or €40,000.
• Single-parent family (AEAT page). €303 if you have dependent children and do not live with any other person. The only exception is your parents or grandparents for whom you apply the minimum for ascendants. Minor children who live with you and adult children with a disability count, with income of €8,000 or less. Minors under guardianship (tutela) or in family foster care (acogimiento familiar) also count. If your situation changed during the year, you must have lived this way for at least 183 days. Limit: €35,240, adding the children's exempt maintenance payments.
• Household employee (work-life balance) (AEAT page). 20% of the contributions to the Special Scheme for Household Employees, up to €400 if the person looks after children under 12. There is another €400 if they look after ascendants over 65 for whom you apply the minimum for ascendants. You can add both, up to €800, if you hire different people or one person who cares for each at different times. You must be registered as the household employer and receive income from work or a business activity. Limit: €34,000. With children, as a couple, both of you must receive that income and the sum of your bases counts.

Disability and older people

• Taxpayer with a disability (AEAT page). €150 if you have a disability of 33% or more. The amount is the same with 65%. Limit: €40,000 individual or joint. It is only for your own disability, not that of children or parents.
• Unpaid hosting of older people or people with a disability (AEAT page). €600 for each person over 65 or with a disability of 33% or more who lives with you more than 183 days without paying you. There can be no aid from the Region of Murcia for that hosting (acogimiento). It does not apply to people over 65 who are your relatives up to the fourth degree. No income limit.
• Your own disability, beyond the €150. Murcia has no personal minimums of its own: it applies the State ones. 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.

Health, sport and other costs (since 2025)

• Sport (AEAT page). 30% of what you pay for a gym, sports centre, federation, trainer, pilates or yoga, up to €150 per taxpayer. If a person over 65 pays, 100%. Your costs count, as do your spouse's and those of children or parents for whom you apply the minimum. Fees of non-profit clubs do not count. You need a full invoice. Limit: €25,000 or €40,000.
• Glasses and contact lenses for children under 12 (AEAT page). 30% of prescription lenses, contact lenses and cleaning solutions, up to €100 per return. They are for children for whom you apply the minimum and who are under 12 when you pay. No income limit.
• Vet (AEAT page). 30% of what you pay the vet for your pets, up to €100 per return, with an invoice. Limit: €25,000 or €40,000.
• Rare diseases (AEAT page). 100% of treatment and care, up to €300 per return, with an invoice. It applies to you, your spouse and the children or parents for whom you apply the minimum. No income limit.

Others. The AEAT publishes 28 pages for the Region of Murcia. There are more deductions: buying a new home by people aged 40 or under (5%, up to €300), a large family's home and high-speed internet in towns with fewer than 15,000 inhabitants (30%, up to €300). There are also deductions for water saving, renewable energy, electric vehicles (up to €7,000) and their charging point, donations and investment in new and social economy companies. Full list: AEAT, regional deductions of the Región de Murcia.

What changes in 2026

• Law 3/2025, the 2025 budget law, changed several deductions with effect from 1 January 2025. It raised the disability deduction from €120 to €150, widened the limits for rent and languages and created the sport, glasses, rare diseases, vet and electric vehicle deductions.
• Murcia did not pass a budget for 2026: the 2025 one was extended (Order of 26 December 2025). In our search on 4 October 2026 we found no law changing these deductions for 2026.
• 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

Murcia'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, the disability deduction was €100 in 2022 and €120 in 2023 and 2024, and sport, glasses, rare diseases and vet did not exist). 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.

• 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 birth and nursery, €30,000 or €50,000; for working women, €20,000 or €40,000.
4. Is your taxable base below the limit? In Murcia 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 32, file an individual return and your general taxable base is €22,000, with no savings base. You pay €600 a month in rent by transfer, €7,200 a year. Your base minus the State personal minimum of €5,550 is €16,450, below €40,000. You get 10% of €7,200, that is €720, so you stay at the maximum: €300. With Murcia's scale, your regional part is about €1,763, and the deduction fits in full. With a base of €7,000 and the same rent, your regional part would be about €138: 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 Murcia's deductions for rent, birth, nursery, school supplies, single-parent family, your own disability, working women, children's language classes, sport and vet. It does not calculate glasses for children under 12, rare diseases, household employee, hosting older people, housing purchase, renewable energy or electric vehicles.
• 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: Murcia 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 Region of Murcia, consolidated text in the BOE, articles 1 and 2, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of the Región de Murcia in the 2025 Renta.

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