Forgotten tax deductions in Spain for past years: how to claim for 2022-2025

In short: forgotten tax deductions in Spain for past years: if from 2022 to 2025 you paid IRPF, you can correct that return and get back part of that tax. This applies if it was withheld from your payslip or your Renta showed tax to pay. What people forget most: trade union fees, €2,000 more of expenses if you moved municipality for a job while registered as unemployed, older parents living with you, children or a disability you did not include, and donations. These deductions only lower the tax: if your tax for that year was 0, they give no money. By our calculation, the 2022 Renta can be corrected until 30.06.2027.

In person or by representative? It is done online on the AEAT website, with Renta WEB for the year in question. You need a way to identify yourself, for example Cl@ve or an electronic certificate: Cl@ve and electronic certificate. You do not need to go to an office.

What you get back and what you do not. These deductions lower your tax for the year at most down to 0. That is why the most you get back is the tax you paid that year: what was withheld plus what you paid when filing, minus what was already refunded. The ones the AEAT pays even if your tax is 0 are different: maternity and the large family and disability deductions: How to claim a tax refund from previous years in Spain: 2022-2025.

1. Work expenses (art. 19.2 of the IRPF law, the same from 2022 to 2025). They are subtracted from your salary before the tax is worked out.

• Trade union fees: everything you paid to the union in the year (art. 10 of the IRPF Regulation). If they do not appear in your tax data, you add them by hand.
• Professional association compulsory for your job: up to €500 a year, for the part covering its essential purposes.
• Lawyer in a dispute with your employer: up to €300 a year.
• Moving municipality for a job: this is for someone who was registered as unemployed at the employment office and accepted a job that required moving their residence to another municipality. They add €2,000 more in the year of the move and the next one. They only count on the salary from that job (art. 11 of the Regulation). Renta WEB applies the general €2,000 of «other expenses» by itself; this extra amount it does not.
• Worker with a disability: €3,500 more a year, or €7,750 if your degree is 65% or more, or if you need help from another person or have reduced mobility.

2. Family allowances you did not include (arts. 57 to 61, the same from 2022 to 2025). They are not money paid to you: they are a part of your income that is not taxed.

• Children under 25 (or with a disability, at any age) who live with you and earn €8,000 a year or less. It is €2,400 for the first, €2,700 for the second, €4,000 for the third and €4,500 for each additional one. Under 3, €2,800 more. If both parents are entitled, it is split equally.
• Parents or grandparents over 65, or with a disability, who live with you for at least half the year and earn €8,000 a year or less: €1,150, and €1,400 more if they are over 75. This is common if you brought your parents to Spain.
• Disability of yours, your children or your parents, with a degree of 33% or more: €3,000 a year, or €9,000 with 65% or more. With 65% or more, or if help from another person is needed or there is reduced mobility, €3,000 more for care costs (art. 60).
• The situation on 31 December of each year counts; for parents and grandparents, that they lived with you for at least half the year (art. 61).
• If the child or parent files their own return with income over €1,800, you cannot apply their allowance (art. 61).

3. Joint or individual. A joint return subtracts €3,400 from the taxable base for a married couple, with or without minor children (arts. 82 and 84). For a parent who is legally separated (separación legal) or not married, lives with their children and does not live with the other parent, it subtracts €2,150. If you are married and your spouse lives outside Spain, this does not apply. But if you already filed a year, that choice cannot be changed after the end of the campaign filing period (art. 83.2), and the 2022 to 2025 campaigns are over (AEAT, change of option). If you did not file that year, the law says you are taxed individually, unless you choose a joint return within 10 days of a formal request (requerimiento) from the AEAT (art. 83.2). For a return you file late on your own we have not found a clear official position: check your case. A joint return is only valid if all family members are taxed under IRPF in Spain (art. 83.1).

4. Donations to NGOs and foundations under Law 49/2002, with a certificate from the organisation showing your NIE or NIF:

• 2022 and 2023: 80% of the first €150 and 35% of the rest, or 40% if you gave to the same organisation in the previous 2 years without lowering the amount.
• 2024 and 2025: 80% of the first €250 and 40% of the rest, or 45% with that same repetition (change made by Royal Decree-law 6/2023).
• To public-interest foundations and associations outside that law, 10%. The amount donated that counts cannot exceed 10% of your taxable base (art. 69.1).

5. Other cases

• Pension plan: what you paid in lowers your taxable base, up to €1,500 a year or 30% of your net income from work and business, whichever is less (art. 52). With a company plan the limit can be higher.
• Energy efficiency works in your home: the deduction exists since 06.10.2021. It goes in the Renta for the year in which the energy certificate after the works is issued, so it can affect 2022 to 2025. New electric car and charging point: since 30.06.2023, that is, 2023 to 2025. Percentages and requirements: solar panels, energy efficiency and electric cars.
• Home bought before 2013 or rented with a contract from before 2015 (transitional provisions 18ª and 15ª): only if you already had that deduction before those dates. If you came to Spain later, it does not apply to you, and in our community it is rare.
• Regional deductions: they only lower the regional part of the tax, and the amounts change every year and in each region. For past years, check that year's Renta manual in the AEAT practical manuals. Current pages: Valencian Community, Madrid, Andalusia, Catalonia and Cantabria.
• Tax paid outside Spain on income you also declared here: international double taxation.

Until when. The right to claim a refund expires after 4 years (art. 66 of the LGT, the General Tax Law), counted from the day after the end of the filing period of each Renta (art. 67). By our calculation, the 2022 Renta can be corrected until 30.06.2027 and the 2023 one until 01.07.2028, because its filing period ended on 01.07.2024. The 2024 one is open until 30.06.2029 and the 2025 one until 30.06.2030. If you filed that year late, the 4 years count from the day after you filed it.

Two ways

• A. You filed that year: you correct that same return with Renta WEB for that year, using the option to modify a return already filed. For 2024 and 2025 it is a rectifying return (autoliquidación rectificativa, box 103) and attachments are not allowed. For 2022 and 2023 it is a rectification request (solicitud de rectificación, box 127) and you can attach supporting documents; it is not possible if the AEAT has already issued an assessment for that year on the same point.
• B. You did not file: you file that year's Renta late, with all your income: Renta not filed.
• Keep the proof of everything you add, for example the union receipts or the donation certificate. The full list per year will be in the guide.

Before you claim: check your whole situation

A year's return carries all your income for that year, not just what you want to add. Answer these 6 questions first:

1. Were you a tax resident that year? In general, if you spent more than 183 days of the year in Spain (art. 9 LIRPF). If you arrived in 2022 after early July, you were most likely not a resident that year: tax residence and the 183 days.
2. Did you have income outside Spain from 2022 to 2025? For example, a FOP in Ukraine, a rental or remote work. That income also goes in the return and the result may turn into tax to pay. If the answer is yes or you are not sure, first ask for an analysis of your case.
3. Did you file jointly with your spouse while they lived outside Spain? A joint return requires everyone to be taxed under IRPF in Spain. Check that year before touching the return.
4. Has the AEAT already reviewed that year? If you received a requerimiento (formal request), you have a check or an inspection open, or it has already issued an assessment, do not correct it on your own: check your case first.
5. Were you under the impatriate regime (Beckham law)? That year the tax is worked out with non-resident rules and a different form, and these deductions do not work the same way: Beckham law.
6. Did you file the Renta for that year? Yes: way A. No: way B. If you received maternity or large family advances (Modelos 140 or 143), they also go in that return.

Roughly how much

• Work expenses and allowances: the forgotten amount times your IRPF rate, adding the State and the regional part. In general, allowances save tax at the lowest rate of the scale.
• Donations: that year's percentage of what you gave.
• Cap: at most, the tax you paid that year.
• Example 1 (our calculation): you give €300 to an NGO under Law 49/2002. In the 2023 Renta that is €150 at 80%, that is €120, plus €150 at 35%, €52.50: €172.50 in total. The same donation in 2024 gives €250 at 80%, €200, plus €50 at 40%, €20: €220 in total.
• Example 2 (our calculation): your mother, aged 70, lived with you all of 2024, receives less than €8,000 a year and does not file her own return. You are under 65 and have no children. Your allowance goes from €5,550 to €6,700. If your taxable base is above €6,700, the State part of the tax goes down by €1,150 times 9.5%, that is €109.25. On top of that comes the cut in the regional part, which depends on your region.

This is a rough figure: the exact amount is known when you file the rectification or the return.

Help to do it

• Free estimate of maternity and family deductions for 2022 to 2025: calculator of how much the tax office may refund you. The deductions on this page are not in the calculator.
• Step-by-step guide «Forgotten deductions from 2022 to 2025» (now available on this page).
• Full help. We review your situation from 2022 to 2025, including these deductions, work out 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 that there will be a refund or how much: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is due. Message @spain_asesor: we send you the price and the terms privately before any payment.

Official source: IRPF law, BOE, IRPF Regulation, arts. 10 and 11, BOE, Law 49/2002, art. 19, BOE, General Tax Law, arts. 66 and 67, BOE and AEAT, Renta of past years.

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