Es Irpf Deductions

---
name: es-irpf-deductions
description: "Calculate national IRPF credits for ordinary Spanish residents in 2026 and route regional credits to the right community. Covers startup subscriptions, donations, legacy home investment and rental transitions, business reinvestment, energy improvements, electric vehicles, renewable self-consumption, maternity, childcare and large-family or disability credits, the deduction ledger, the state and regional order of credits, the attributable-tax worksheet, advance-payment reconciliation, deadlines and penalties. The fifteen common-territory regional catalogues, with income gates, eligible bases, sharing, tax limits, holding conditions and authorised carry-forwards, are in one Guide per community (es-irpf-deductions-madrid and the others listed under Rates, bands and thresholds). Use for deducciones autonómicas, maternity deductions, family credits, alquiler, charitable gifts, home improvements, regional investment relief or unused deductions. Distinguishes state-only credits, shared nation"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/es-irpf-deductions"
  jurisdiction: "ES"
  tax_year: "2026"
  last_updated: "2026-11-06"
---

# Spain: national and regional IRPF credits, 2026

**Sourced from the law.** This revision has not had an independent whole-pack review or accountant sign-off. Calculate regional credits after establishing tax residence and the taxpayer's facts. The Madrid, Cataluña, Andalucía, Aragón, Castilla-La Mancha, Asturias, Illes Balears, Cantabria, Canarias, Castilla y León, Extremadura, La Rioja, Murcia, Galicia and Comunitat Valenciana catalogues are in fifteen regional Guides, listed under Rates, bands and thresholds, each with its specific unresolved interactions in its own Sources. The fifteen common-territory catalogues do not establish completion of the separate territorial or other personal-tax computations.

## Who this applies to

This Guide supplements [es-income-tax](es-income-tax.md) for ordinary resident IRPF. Use that Guide to compute general and savings bases, the separate state and regional scales and the personal/family minima before applying credits. A regional credit reduces tax, rather than the income base. The two general-tax liabilities are not automatically equal ([LIRPF arts. 63, 74 and 77](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a77)).

Choose the community under [LIRPF art. 72](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a72): first the greatest number of days in the period, counting temporary absences; failing that, the statutory principal-centre-of-interests test; failing that, the last declared residence. Apply the additional residence and anti-avoidance provisions where relevant. An address on 31 December alone does not establish the community, and a property in another community does not by itself make its owner's personal return subject to that community's credits.

The common-territory rules here do not calculate the Basque provincial or Navarre systems. Ceuta/Melilla require the separate territorial relief calculation under art. 68.4. An IRNR taxpayer or an incoming worker electing the special art. 93 regime does not inherit ordinary resident regional credits merely by renting a home in Madrid or Barcelona. See the territorial gaps in the [pack README](README.md).

## Rates, bands and thresholds

All amounts are EUR. `BI` means the specified sum of general and savings **taxable income before base reductions** (base imponible); `BL` means base liquidable after the relevant reductions. Use the definition in each row: an income limit based on BI cannot be replaced with gross salary, BL or take-home pay. The table year is 2026 unless a transition is stated.

### National credits: ordinary 2026 calculations

These credits have their own tax position. A state-only credit is not split with the community; a refundable differential credit is not capped at regional gross tax.

| Credit | Amount and core limit | Tax year | Official source |
|---|---|---|---|
| Qualifying subscription in a new/recent company | 50% of eligible subscription cost; annual base at most 100,000 and article 70 checked-wealth increase condition; state tax only, no automatic unused-credit carry | 2026 | [LIRPF arts. 68.1 and 67.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68), [art. 70](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a70) |
| Gifts within Ley 49/2002 | 80% of the first 250 of aggregate eligible base; 40% of the remainder, or 45% on the qualifying same-recipient repeated-gift excess | 2026 | [Ley 49/2002 art. 19](https://www.boe.es/buscar/act.php?id=BOE-A-2002-25039#a19) |
| Other qualifying foundation/public-interest association gifts | 10% of eligible amount; not every registered charity qualifies | 2026 | [LIRPF art. 68.3.b](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68) |
| Political-party qualifying membership/contributions | 20%, annual base at most 600 | 2026 | [Art. 68.3.c](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68) |
| Combined donation/contribution base limit | Art. 68.3 base at most 10% of total BL; no individual carry-forward imported from the corporate donation regime | 2026 | [Art. 69.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a69), [Ley 49/2002 art. 19.2](https://www.boe.es/buscar/act.php?id=BOE-A-2002-25039#a19) |
| Legacy ordinary habitual-home investment | Eligible annual base at most 9,040, single limit also on joint return; state 7.5% plus actual legacy regional percentage, default 7.5% | 2026, DT 18 eligibility | [LIRPF DT 18](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#dtdecimoctava), [preserved arts. 68.1/78](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20121031&tn=1#a68) |
| Legacy disability adaptation | Separate eligible annual base at most 12,080; state 10% plus actual legacy regional percentage, default 10% | 2026, DT 18 eligibility | [DT 18](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#dtdecimoctava), [preserved art. 68.1.4](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20121031&tn=1#a68) |
| Maternity | 100 per eligible month/child, ordinarily at most 1,200; qualifying later-registration 30-day month adds 150, raising that year's cap to 1,350 | 2026 | [LIRPF art. 81.1/3](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a81), [RIRPF art. 60](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a60) |
| Qualifying childcare increment | `min(1,000 × eligible complete months/12, annual effective unsubsidised eligible cost)` per child; no advance payment | 2026 | [Art. 81.2/3](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a81), [RIRPF art. 60.1–2](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a60) |
| Disabled qualifying descendant/ascendant | Up to 1,200 per eligible person/year, prorated by eligible months and shared entitlement | 2026 | [LIRPF art. 81 bis.1.a/b](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a81bis) |
| Large family or qualifying separated/unmarried two-child parent | Base up to 1,200/year; special large-family category adds 100%; qualifying excess children add up to 600 each/year | 2026 | [Art. 81 bis.1.c](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a81bis) |
| Disabled non-separated spouse | Up to 1,200/year; non-exempt spouse income no more than 8,000 and no competing descendant/ascendant disability credit | 2026 | [Art. 81 bis.1.d](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a81bis) |
| Qualifying reinvestment of sole-trade profit | 5% of eligible invested portion of positive general BL attributable to net activity income; 2.5% with art. 32.3 relief or qualifying Ceuta/Melilla art. 68.4 income | 2026 | [LIRPF art. 68.2.b](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68) |
| Qualifying historic-heritage expenditure | 15%; separate eligible-base ceiling 10% of total BL | 2026 | [LIRPF arts. 68.5/69.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a69) |
| Home heating/cooling demand improvement | 20%, annual base cap 5,000; at least 7% certified demand reduction | Qualifying works/payments through 2026 | [LIRPF DA 50.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-4) |
| Home non-renewable primary-energy improvement | 40%, annual base cap 7,500; at least 30% certified reduction or energy class A/B | Qualifying works/payments through 2026 | [DA 50.2](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-4) |
| Predominantly residential building energy rehabilitation | 60%; annual base cap 5,000, accumulated base cap 15,000; eligible excess base carried four following years | Qualifying works/payments through 2027 | [DA 50.3](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-4) |
| Eligible new electric vehicle | 15%; base capped at 20,000 after public aid; one qualifying purchase/elected statutory route | Qualifying 2026 acquisition/advance routes | [LIRPF DA 58.1–2](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-11) |
| Eligible private EV charging installation | 15%; annual base capped at 4,000 after public aid; completion no later than 2026 | Qualifying payments/installation through 2026 | [DA 58.3](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-11) |
| Private renewable self-consumption installation | 10%; qualifying residential-building route 20%; annual base at most 5,000; same installation cannot use both rates or DA 50 | Installation and payments in 2026 | [LIRPF DA 62](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-16) |

### Regional credits: one Guide per community

Apply the national credits above and the method under The base in this Guide, then load the Guide for the taxpayer's community of residence under [LIRPF art. 72](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a72). Each regional Guide holds that community's whole catalogue, moved unchanged from this Guide on 6 November 2026, with its own Sources rows and open items.

- **Madrid:** [es-irpf-deductions-madrid](es-irpf-deductions-madrid.md). Family, care and education; housing, work, donations and investment; the income and evidence gates.
- **Cataluña:** [es-irpf-deductions-cataluna](es-irpf-deductions-cataluna.md). Regional credits; rural move, home investment and rent from 2026; July 2026 additions and conditional commencement.
- **Andalucía:** [es-irpf-deductions-andalucia](es-irpf-deductions-andalucia.md). Regional credits; independent assistance route and dated veterinary payments.
- **Aragón:** [es-irpf-deductions-aragon](es-irpf-deductions-aragon.md). Ordinary credits and rural enhancements.
- **Castilla-La Mancha:** [es-irpf-deductions-castilla-la-mancha](es-irpf-deductions-castilla-la-mancha.md). Family, education, housing and rural credits.
- **Asturias:** [es-irpf-deductions-asturias](es-irpf-deductions-asturias.md). Family, care and education; housing, living expenses and sustainability; demographic zones, employment, investment and aid.
- **Illes Balears:** [es-irpf-deductions-illes-balears](es-irpf-deductions-illes-balears.md). Income gates, housing and island conditions; education, family and care; gifts, investment, self-employment and public aid.
- **Cantabria:** [es-irpf-deductions-cantabria](es-irpf-deductions-cantabria.md). Income definitions, housing, health and family; depopulation municipalities and residential moves; gifts and investment.
- **Canarias:** [es-irpf-deductions-canarias](es-irpf-deductions-canarias.md). Common rules and family/education credits; housing, rental, health and household costs; donations, investment and historical relief.
- **Castilla y León:** [es-irpf-deductions-castilla-y-leon](es-irpf-deductions-castilla-y-leon.md). Income tests, family and disability credits; housing, investment and gifts; preserved housing and old family balances.
- **Extremadura:** [es-irpf-deductions-extremadura](es-irpf-deductions-extremadura.md). 2026 income gates, family and care; home purchase, tenants and landlords; investment, gifts and moving residence.
- **La Rioja:** [es-irpf-deductions-la-rioja](es-irpf-deductions-la-rioja.md). Family, childcare and household spending; housing, transport, agriculture and patronage; preserved home deductions and expired interest relief.
- **Murcia:** [es-irpf-deductions-murcia](es-irpf-deductions-murcia.md). Separate income tests for housing, families and care; housing conditions and preserved entitlement; water, renewable energy and electric transport; gifts and qualifying equity.
- **Galicia:** [es-irpf-deductions-galicia](es-irpf-deductions-galicia.md). Claim year, income measure and family relief; home works, previously empty rentals and aid; investment and research gifts.
- **Comunitat Valenciana:** [es-irpf-deductions-comunitat-valenciana](es-irpf-deductions-comunitat-valenciana.md). Applicable text, income tests and family credits; homes, rent, works and small mobility; gifts, investment, health, sport and music.

## The base

Build a deduction ledger with: legal article/year, entitlement facts, eligible expenditure net of required subsidies/reimbursements, ownership/payment allocation, income-test inputs, nominal credit, article cap, interactions, quota used, unused credit, legally authorised carry-forward/expiry and conditions still to maintain. An unverified input remains an unresolved fact; it is not silently replaced with individual filing or zero entitlement.

1. Establish BI, BL, family unit and minimum entitlements from the underlying IRPF calculation. Compare each credit with its own income definition and threshold. A minimum subtracted for a particular regional eligibility test is not also deducted from every other income test.
2. Compute state and regional gross tax using their own scales and minima. Obtain the regional total before credits, including its savings component where relevant. Apply the state/regional allocation of shared national credits under LIRPF arts. 67 and 77.
3. Calculate the regional credits' eligible bases, rates, annual/per-child/per-home/per-taxpayer caps, shared claims and express incompatibilities. Apply Madrid art. 14 to the remaining amount after the other ordinary credits; apply art. 17 bis after the other regional credits. Do not calculate either as a percentage of gross salary.
4. Regional liquid tax cannot be negative under art. 77.2. Tax not available to absorb a credit is not automatically a refund. Preserve unused amounts only when the particular law permits it, such as Madrid art. 17 bis or Cataluña art. 612-12; do not carry unused ordinary Madrid birth/rent relief into a later year without authority.
5. Add the two liquid-tax halves and then apply the relevant subsequent credits, withholding and instalments at their statutory positions. The result after regional credits is **cuota líquida autonómica**, not a separate regional cuota diferencial ([LIRPF arts. 67, 77 and 79](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a79)).

### Regional attributable tax: separate general and savings calculations

The worksheet for credits measured by the regional tax attributable to selected income (social-housing, work-move and public-aid credits) is in [es-irpf-deductions-attributable-tax](es-irpf-deductions-attributable-tax.md), moved unchanged on 6 November 2026. Use it after the steps above and before settling each credit against available regional tax.

### National credits are separate

The October 2026 amendment added the national habitual-home rental credit in **LIRPF art. 68.6**, deducted entirely from the **state** half by art. 67.1.a. The amendment takes effect on **8 October 2026**; the article measures rent paid in the tax period, rather than creating a regional credit. For BI below **33,007.20**, the credit is **10%** of eligible rent, with maximum base **11,630** where BI is at most **23,007.20**. Above that and below 33,007.20, maximum base is `11,630 − 1.163 × (BI − 23,007.20)`. For at least half the period neither the taxpayer nor a family-unit member can own, individually or jointly, the whole full ownership or a real use/enjoyment right in another home within **50 km**, except where an administrative/judicial decision prevents its use. Verify this property test before applying the formula ([RDL 29/2026 art. 6.Segundo.Tres–Cuatro and final provision 11](https://www.boe.es/buscar/act.php?id=BOE-A-2026-20823); [LIRPF arts. 67–68](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68)).

Do not stack the old national rental transition in DT 15 for the same home and period when art. 68.6 has been applied: the amendment expressly adds that exclusion. Calculate the other national credits below at their own positions.

### National startup subscription credit

**Check wealth before claiming this credit.** [LIRPF art. 70](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a70) requires the checked value of the taxpayer's wealth at period end to exceed its checked opening value by at least the investment amount. Disregard both increases and decreases in value during the period of assets that remain in the taxpayer's wealth at period end. Keep the opening/closing wealth reconciliation and the subscription evidence; investee certification and sufficient state tax do not replace this additional condition. A transfer from an existing savings account into new shares does not itself increase total checked wealth. For an otherwise eligible 20,000 subscription, checked opening and closing wealth both 100,000 gives no increase and no credit, rather than 10,000. If checked closing wealth is 120,000 against opening 100,000 after the required value-change exclusions, the 20,000 increase satisfies this gate; with all other conditions and enough state quota the 50% credit is 10,000. A 20,000 paper gain in retained assets does not supply the required increase. These stated whole-wealth cases do not prescribe an unverified partial-increase allocation ([AEAT wealth-check instructions, published 2025 manual under unchanged article 70](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c16-deducciones-generales-cuota/deduccion-inversion-empresas-nueva-reciente-creacion/limite-deduccion-comprobacion-situacion-patrimonial.html)).

Apply [LIRPF art. 68.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68) to a **subscription at incorporation or qualifying capital increase**, not a secondary purchase of existing shares. Compute `eligible_cost ×50%` after the annual 100,000 base limit and exclusions, then cap use at the available state quota under art. 67. Obtain the investee's certification; no automatic carry-forward of unused ordinary credit is granted.

The investee must be an eligible SA/SL/labour-company form, unlisted on both regulated and multilateral markets throughout holding, carrying on a genuine activity with means rather than managing a property/financial portfolio. Opening own funds for the acquisition period must not exceed **400,000**, assessed at art. 42 commercial-group level where required. Subscribe at incorporation or within its following **five years**, **seven** for a qualifying Ley 28/2022 emerging company. Hold for **more than three and less than twelve years**. Combined direct/indirect ownership/votes with spouse and relatives through the second degree cannot exceed **40% on any day** of the holding calendar years; the restriction has the statutory emerging-company founding-shareholder exception. The investee cannot be a continuation of the taxpayer's same earlier activity under another ownership.

Do not use the same subscribed amount for both this national credit and a regional subscription credit. Split actual eligible amounts and document the elected route; a single invoice does not prove two distinct bases. For a disposal reinvestment election under art. 38.2, only qualifying new subscription **above the whole amount obtained on the old disposal** enters the new credit base. Compare the full statutory amount, not just the exempt gain. Record holding conditions and recapture under the actual law rather than treating the initial certificate as permanent qualification.

### Donations and membership contributions

Under [Ley 49/2002 arts. 16–19 and 24](https://www.boe.es/buscar/act.php?id=BOE-A-2002-25039#a19), identify the qualifying beneficiary and gift type and obtain its certificate. Cash, qualifying assets, irrevocable membership contributions without service consideration and the specified usage rights have different base valuations under art. 18. A purchase or membership fee buying a service is not automatically a gift. The statute permits only its defined symbolic consideration, no more than **15%** of gift value and in any event **25,000**. Revocation restores improperly claimed deductions with the applicable interest.

Build the combined **art. 68.3** eligible-base ledger and apply its **10% of BL** limit under [LIRPF art. 69](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a69). Within the qualifying Ley 49/2002 base, apply **80% to the first 250 across all recipients together**, not 250 per charity, and **40%** above it. Use **45%** on the qualifying recipient's excess above the statutory initial tranche only when gifts to that same recipient in the current and previous year are each at least their preceding year's amount, with gifts in **both** immediately preceding periods. For 2026 test the actual **2024, 2025 and 2026** history. A change of recipient does not satisfy the same-entity condition. Preserve base allocation where both ordinary and repeated recipients exist; do not duplicate the initial 250 tranche.

Separately compute art. 68.3.b qualifying non-Ley-49 foundation/public-interest association gifts at **10%**, and political-party qualifying contributions at **20%** of at most **600**; these are not alternative labels for the Ley 49 scale. Split the resulting shared national credit **50% state/50% regional** under [arts. 67.1.b and 77.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a67), respecting each non-negative liquid-quota limit. Do not transfer unused state credit to the regional half or carry it for ten years because corporate donors can. Qualifying priority patronage and regional gift relief require their own year/entity/interaction tests.

### Legacy national habitual-home investment and rental relief

First establish the [DT 18](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#dtdecimoctava) gateway: qualifying home acquired or construction amounts paid **before 1 January 2013**; or qualifying rehabilitation/extension/disability-adaptation expenditure before that date with completion **before 1 January 2017**. The normal prior-claim condition requires the relevant deduction in a pre-2013 tax period, subject to the preserved art. 68.1.2 previous-home/reinvestment-base exception. [TEAC 22 April 2024, RG 00/00765/2023](https://serviciostelematicosext.hacienda.gob.es/TEAC/DYCTEA/criterio.aspx?id=00%2F00765%2F2023%2F00%2F0%2F1) also admits otherwise eligible buyers who did not file because their income created no filing duty, or who were obliged and filed but had **no gross quota in any relevant pre-2013 period** to apply the credit. A claimant who was obliged and filed but omitted the credit despite available gross quota remains excluded. If the absence of quota arose from an error, apply the ruling's case-specific analysis; do not treat an erroneous return as automatic entitlement. Ownership before 2013 does not satisfy every condition.

For construction, preserve the historical **four-year completion period from the start of investment**, plus only an actually available statutory extension and the **14 March–30 May 2020** suspension where applicable. AEAT explains that the construction-payment modality disappeared from **2022** after the maximum historical completion period, while acquisition relief on a completed qualifying home continues for eligible later payments. Do not allow a 2026 construction bill simply because a first payment preceded 2013 ([AEAT entitlement and construction transition](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c16-deducciones-generales-cuota/deduccion-inversion-vivienda-habitual-regimen-transitorio/modalidades-deduccion/adquisicion-construc-rehabilitacion-ampliacion-vivienda-habitual/quienes-tienen-derecho-deduccion.html)).

Apply the preserved **pre-repeal** [LIRPF arts. 68.1/70/78](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20121031&tn=1#a68) and relevant historical regulations. For ordinary acquisition/construction/rehabilitation/extension, add eligible amounts actually paid, including attributable purchase costs/taxes and financing principal, interest net of hedge receipts and eligible financing expenses. Exclude unrelated borrowing, private expenditure and amounts not borne by the claimant. The aggregate annual base is at most **9,040**, including on a joint return; excess annual expenditure is not carried. Apply **7.5% state** and the community's actual preserved regional rate, ordinarily **7.5%**, separately. The Cataluña legacy **9%** and disability-adaptation regional rules already stated in its catalogue require their own conditions.

Preserve the ordinary **three-year occupation**, occupation within **twelve months** of acquisition/completion and actual necessity exceptions in the incorporated law; obtain acquisition, completion and occupation evidence. Prior home bases already deducted and exempt reinvestment gains can postpone the new home's eligible base until the statutory accumulated-investment threshold is exceeded. Art. 70's increase-in-net-wealth test must hold, using its exclusion of interest/financing expenses and mere asset revaluation. Disability adaptation instead has its own certified necessity, eligible persons/use rights and **12,080** separate base, with **10% state** plus actual regional percentage. A new post-2012 adaptation does not acquire relief just because the house is old.

A substantiated refinance does not by itself destroy old-home eligibility: trace the replacement borrowing and payments to the original eligible debt, apportion any extra borrowing used elsewhere, and avoid counting a refinancing movement itself as fresh expenditure. The [AEAT current home-basis guidance](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c16-deducciones-generales-cuota/deduccion-inversion-vivienda-habitual-regimen-transitorio/modalidades-deduccion/adquisicion-construc-rehabilitacion-ampliacion-vivienda-habitual/cantidades-satisfechas-derecho-deduccion-base-deducible.html) explains continuity and qualifying cancellation costs. Divorced/co-owner acquisitions and judicial allocation require their actual entitlement history; do not assume an unchanged 50% claim or unrestricted 100% claim.

For a grandfathered **DT 15 rental** claim, require the pre-2015 lease, rent paid before 2015 and prior entitlement. The preserved [2014 art. 68.7](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20121031&tn=1#a68) formula is **10.05%** of eligible rent up to base **9,040** when BI≤**17,707.20**; above that and below **24,107.20**, maximum base is `9,040 −1.4125 ×(BI−17,707.20)`. At/above 24,107.20 there is no credit. The historical rate/formula remained the same in the incorporated 2014 law; do not replace it with 2026's new 10%/11,630 formula. Allocate it **50% state/50% regional** under DT 15's preserved arts. 67/77, unlike the new 2026 state-only rental credit. The current DT 15.3 expressly excludes it for the same home/year when art. 68.6 is applied. Retain the actual qualifying continuation/novation facts and choose the permitted route rather than stacking both.

### Maternity and childcare: refundable differential credits

Under [LIRPF art. 81 and RIRPF art. 60](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a81), a woman must have the descendant-minimum entitlement for the child and, **at birth**, qualifying contributory/assistance unemployment benefit or Social Security/qualifying mutual registration, or subsequently achieve registration with **at least 30 contribution days**. Where the mother dies or exclusive custody passes to the father/tutor, apply the article's remaining-entitlement conditions. Adoption/permanent/pre-adoptive fostering has the statutory **three-year period** from civil registration or the relevant resolution regardless of the child's age; a later adoption does not restart a prior fostering period's clock.

Keep a monthly ledger. Ordinarily use **100 × eligible months per child**, counting the birth/qualifying month and excluding the month a natural child turns three, using the last-day child-status test. Eligibility established at birth is not lost merely because the mother later stops working. Exclude months when either parent receives the same child's IMV childhood-aid supplement, subject to any actually applicable pre-2023 transitional entitlement. For registration after birth, the month the 30-day period is met adds a **single 150**, making that month's entitlement **250** and that year's cap **1,350**, rather than inventing 150 each following month. The current maternity credit has **no old Social Security contribution-amount ceiling**. See [AEAT monthly calculation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c18-cuota-liquida-resultante-autoliquidacion/resultado-declaracion/deduccion-maternidad-incremento-adicional-gastos-custodia/deduccion-maternidad/cuantia-limite-deduccion.html).

For the childcare increment, establish eligible custody in an authorised nursery/infant centre and paid registration/enrolment, ordinary/extended attendance or meals. The **number of months** uses qualifying **complete-month** expenses, including fully contracted months with non-teaching days. Compute `1,000 × eligible_complete_months/12`, capped at **annual effective unsubsidised eligible cost** paid by either parent, including relevant annual costs whether or not every cost itself covered a complete month. Exclude tax-exempt employer childcare/education benefits under art. 42.3.b/d and reimbursed/subsidised expenditure. Apply the prescribed equal division where several entitled fostering/tutoring claimants exist. Actual authorisation is the legally required authorisation to operate a nursery; an educational-administration authorisation is not universally required for every nursery ([RIRPF arts. 60 and 69.9](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a60), [AEAT authorised-centre guidance](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c18-cuota-liquida-resultante-autoliquidacion/resultado-declaracion/deduccion-maternidad-incremento-adicional-gastos-custodia/incremento-adicional-gastos-custodia-guarderias/requisitos-condiciones-aplicar-incremento-adicional.html)).

In the year of the third birthday the childcare route can continue until the month **before the child can start the second infant-education cycle**, although the ordinary 100/month maternity amount has stopped. Do not shorten the childcare route automatically to the birthday or grant it after the relevant school-cycle start. The increment is claimed in the annual return; it is **not paid in advance**. Reconcile maternity advance amounts actually received: final differential equals the prior differential **minus full allowed maternity and childcare plus maternity advances already received**. A zero regional liability does not deny an otherwise valid refundable credit.

### Large-family and disability credits: monthly entitlement, caps and sharing

[LIRPF art. 81 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a81bis) requires actual qualifying work with Social Security/alternative-mutual registration, or the listed unemployment/pension/analogous alternative-mutual benefit route. A dependant's certificate alone is insufficient. The **24 September 2026 TEAC unification ruling 00/05409/2025** confirms the work/registration limb for its specified non-professional family caregiver registered under the dependency-care special agreement; do not reject that route merely because the care is unpaid ([official ruling](https://serviciostelematicosext.hacienda.gob.es/teac/dyctea/criterio.aspx?id=00%2F05409%2F2025%2F00%2F0%2F1)).

- For each disabled descendant/ascendant, establish the relevant art. 58/59 minimum and its income/cohabitation/return restrictions, then calculate **100 per eligible month**.
- For a qualifying large-family claimant, use **100 per eligible month**, adding another **100** for special category and **50 per month for each child exceeding the statutory category minimum**. Use the actual family certificate/category and statutory minimum, not a universal assumption that every fourth/fifth child is excess. The alternative separated/unmarried parent route requires **two children, no right to receive maintenance and entitlement to the whole descendant minimum**; it is not automatically every single-parent family.
- For a disabled spouse, require a marriage not legally separated, spouse non-exempt income no more than **8,000**, and no competing art. 81 bis descendant/ascendant disability entitlement. Use **100 per eligible month**.

Under [RIRPF art. 60 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a60bis), family category, excess-child count, civil status and disability use the **last day of each month**. Work registration or the qualifying benefit can occur on **any day** of the month for final entitlement; advance-payment eligibility has additional duration rules and must not be substituted for final annual entitlement.

For the work route, cap each base deduction by the applicable **gross accrued Social Security/alternative-mutual contributions**, ignoring bonuses, after entitlement starts and within its eligible period. Apply the cap **independently per qualifying disabled relative**. The special-family 100% addition and excess-child additions are **outside this contribution ceiling**. The listed benefit recipients are outside that ceiling. Preserve actual mixed work/benefit periods and contribution records rather than deeming an unspecified benefit eligible.

With multiple claimants for the same relative/family, divide entitlement equally unless a valid cession applies. Under a cession, the receiving entitled claimant takes the whole amount; use months when **any** entitled claimant meets the conditions and combined relevant contributions, without counting overlapping months twice, subject to the benefit-recipient exception. All advance amounts are treated as received by that claimant. Do not multiply the family credit simply because both spouses work. Family and disability credits can coexist when their independent facts hold; no general regional-gross-tax ceiling applies. Reconcile the resulting refundable differential credits and **add back advance payments already received** in the final settlement.

### Business reinvestment and historic-heritage expenditure

For [art. 68.2.b](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68), first satisfy the LIS art. 101 reduced-dimension conditions. Establish the part of **positive general BL attributable to net activity income** and the amount actually invested in qualifying **new tangible fixed assets or investment property used in the activity**. The same income amount cannot fund more than one asset. Investment must occur in the income year or following year and is taken when the asset is made available; a qualifying finance lease requires the purchase option ultimately exercised. Apply **5%**, or **2.5%** where the specified new-activity reduction or Ceuta/Melilla income credit applies. Claim in the investment year, subject to the income year's combined gross-tax ceiling and the applicable art. 69.2 business-credit limits. Maintain use for **five years or shorter useful life**, with the statute's permitted reinvestment replacement. It is incompatible with free depreciation and the specified Canary incentives. Imported corporate R&D and other activity credits use their own LIS percentages/limits, but art. 68.2.a **excludes LIS art. 39.2–3 options**; do not give an individual the corporate optional discounted cash-refund route.

The [art. 68.5](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68) heritage credit is **15%** of substantiated qualifying investment/conservation/restoration expenditure, within its separate **10%-of-BL base** ceiling under art. 69.1. For imported heritage goods, obtain the valuation/recognition within **one year** and maintain the required Spanish presence/ownership **four years**. For protected buildings/areas use the actual declared protection and eligible work, not a general age-of-building assumption. Allocate this shared national credit between the tax halves as arts. 67/77 require.

### Home energy works and electric vehicles: dated national credits

Under [LIRPF DA 50](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-4), choose the actual improvement route and certificate, not a rate inferred from the contractor's invoice. The **20%/40%** dwelling routes cover the habitual home or another owned home let/intended for housing rental, with intended letting completed **before 31 December 2027**. Works/payments end **31 December 2026**, and the post-work certificate must be issued **before 1 January 2027**. The 20% route needs at least **7% heating/cooling demand reduction**; 40% needs at least **30% non-renewable primary-energy reduction or class A/B**. Claim in the post-work certificate year, including qualifying prior payments in the statutory window, subject respectively to **5,000/7,500 annual bases**. There is no general carry-forward of the excess base in these two routes.

The **60% whole-building route** instead requires ownership of a dwelling in a predominantly residential building and the specified building-level **30% reduction or class A/B**. Works/payments can run through **2027**; the certificate must be issued **before 1 January 2028**. Garage/storage acquired with the home can qualify under this route; business-affected portions do not. Claim eligible paid amounts once the certificate exists, with **5,000 annual base**, **15,000 aggregate base**, and excess qualifying base carried within the **four following tax years**. Do not carry a lost credit caused merely by insufficient quota as though it were excess expenditure base.

For all routes, deduct public aid awarded or definitively to be awarded. Pay by the specified bank/card/transfer/nominative-cheque method, not cash. Include necessary technical/project/work/material/certificate costs but exclude fossil-fuel equipment installation/replacement. Both certificates must satisfy the registration rules; the pre-work certificate can be no more than **two years** before work starts. Allocate community-of-owners payments by the actual participation coefficient. The same work cannot use both 20% and 40%, nor a dwelling route where the work belongs under the building route. Deduct at the prescribed **state-quota-only position after art. 68 credits**, without manufacturing negative state liquid tax.

[LIRPF DA 58](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-11) gives a separate **15% new-EV** credit, base at most **20,000** including eligible acquisition costs/taxes less public aid. Choose **one** route for the single qualifying purchase: acquisition by the statutory end-2026 window with **first Spanish registration before 31 December 2026** as DA 58.2.d expressly requires, or a qualifying seller advance of at least **25%** by end-2026 followed by full payment/acquisition/first registration before the end of the **second following tax period**. Under the advance route claim in the payment year; under the ordinary route claim in the registration year. Verify category **M1/L6e/L7e/L3e/L4e/L5e**, model eligibility and applicable price ceiling under the actual national mobility-aid rules at the relevant date. Do not certify a particular car's price/model eligibility from the 15% headline alone. Business-affected vehicles are excluded, and later business allocation loses the credit.

The **15% charging-point** credit covers eligible paid installation/equipment/work in property owned by the taxpayer, excluding business use and public aid, annual base at most **4,000**. Use the prescribed non-cash payment evidence and required permits. Claim in the completion year, no later than **2026**, including qualifying earlier-window payments where the statute permits. Later business allocation triggers loss. Both DA 58 credits use their prescribed **state-quota-only position after art. 68 credits**. Do not duplicate an advance and registration claim, a public subsidy and unreduced expenditure base, or a regional credit whose own law prohibits the combination.

The new **2026 renewable self-consumption** credit under [DA 62](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-16) applies **10%** to eligible non-business installations, including qualifying storage, in owned property; the specified dwelling-in-predominantly-residential-building route gives **20%**. Both payment and installation/completion must be in **2026**. Base is actual eligible equipment/material/installation/work costs less granted or definitively forthcoming public aid, with an annual **5,000** ceiling. Use the statutory non-cash payment methods and actual authorisations, particularly the required electrical-installation certificate. A single installation cannot use both rates or this credit together with DA 50 for the same property/installation. Later business allocation loses entitlement. Apply at its **state-only position after art. 68 credits**. Do not treat a regional solar credit as proof the national test is met, or assume compatibility where the relevant regional rule prohibits it.

## Deadlines and filing

| Obligation | Requirement | Tax year | Official source |
|---|---|---|---|
| Annual return | Claim the relevant national and regional schedules on Modelo 100 for 2026 income in the 2027 campaign; use the approved form, deadline and payment instructions for that campaign | 2026 income | [LIRPF arts. 96.5–96.6 and 97](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a96) |
| Correction of an existing return | Apply the approved autoliquidación rectificativa procedure and its statutory exceptions | current procedure | [RIRPF art. 67 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a6-2) |
| Later loss of a regional credit | Add the wrongly deducted regional amount and applicable interest to the regional liquid tax for the breach year under the applicable recapture provision | breach year | [RIRPF art. 59.1–59.2.c](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a59) |

Use [Modelo 140](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GZ25.shtml) for qualifying maternity advances and [Modelo 143](https://sede.agenciatributaria.gob.es/Sede/ciudadanos-familias-personas-discapacidad/deducciones-relacionadas-hijos-descendientes/deduccion-familia-numerosa/modelo-143-abono-anticipado-deduccion-numerosa.html) for qualifying family/disability advances. The official family-credit route also identifies Modelo 121 for cession by a non-filer and Modelo 122 for a non-filer's required regularisation. The nursery's Modelo 233 is its information report, not an extra credit paid to the parent. Reconcile actual receipts and changes, then claim final annual entitlement without double payment.

Income below an ordinary filing threshold does not establish that no return is needed to obtain an eligible credit/refund; test the actual filing rules and claim route. No approximate AEAT box ranges or unconfirmed 2027 campaign dates are supplied here. Preserve invoices, payment evidence, certificates, grant records and carry-forward/holding-period schedules, rather than relying on a pre-filled draft as proof of entitlement.

## Penalties and interest

| Event | Consequence | Tax year | Official source |
|---|---|---|---|
| Voluntary late tax-due filing without prior request, within 12 months | 1% plus 1% per complete month late, excluding the corresponding penalty and pre-filing interest under the article | 2026 | [LGT art. 27.2](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27) |
| Such filing after 12 months | 15%, plus interest from after the initial 12-month period | 2026 | [LGT art. 27.2](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27) |
| Prompt-payment conditions for surcharge relief satisfied | 25% reduction of the surcharge | 2026 | [LGT art. 27.5](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27) |
| Underpayment offence | 50% minor; 50–100% serious; 100–150% very serious, subject to classification and applicable reductions | 2026 | [LGT arts. 188 and 191](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a191) |
| Default interest | Use the rate for the relevant delay segment; AEAT records 4.0625% under the continued budget for 2026 until replacement | 2026 | [LGT art. 26](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a26); [AEAT interest rule](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c18-cuota-liquida-resultante-autoliquidacion/incremento-cuotas-liquidas-estatal-autonomica/calculo-intereses-demora/reglas-calculo.html) |

A properly reported later failure of a holding condition and an original false deduction are different events. Determine the article's recapture mechanism, actual loss, prior request and conduct before classifying a penalty. A statutory reduction is conditional, not an automatic discount.

## Cross-border points

Resolve Spanish/treaty residence and the common-territory/foral connection first. The Madrid inbound-investor credit requires becoming an ordinary Madrid **IRPF taxpayer** and satisfying the residence/holding conditions in [es-irpf-deductions-madrid](es-irpf-deductions-madrid.md); it is not a general tax credit for every foreign investor. Foreign company securities require the actual listing, jurisdiction, ownership and role tests. A later move out of Madrid can cause recapture even while the taxpayer remains resident elsewhere in Spain ([Madrid art. 17 bis](https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068#a1-5)).

Ceuta/Melilla's art. 68.4 relief depends on qualifying income and the taxpayer's residence/asset conditions. A 60% relief rate is not permission to multiply every Spanish tax liability by 40%, nor is it a Social Security credit. Use [foral IRPF](es-foral-income-tax.md) for its supplied territorial methods and [resident IRPF](es-income-tax.md) for the supplied ordinary Ceuta/Melilla relief method. Retain the specific unfinished territorial and credit branches identified in those Guides and the pack README ([LIRPF art. 68.4](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68)).

## Two worked examples that recompute

### National gifts and political contributions: the 250 tranche, the 600 base cap and the 50/50 split

Hypothetical 2026 facts: a resident with total BL **40,000** gives **100** to one Ley 49/2002 charity and **600** to a Ley 49/2002 foundation, with no gifts to either in 2024 or 2025, so the 45% repeated-gift rate does not apply. She also pays **800** of qualifying political-party contributions. The Ley 49/2002 base is `100 + 600 = 700`: `80% × 250 = 200` plus `40% × 450 = 180`, total **380**. The party base is capped at **600**: `20% × 600 = 120`. The combined art. 68.3 base `700 + 600 = 1,300` is within **10%** of BL (4,000). Total credit **500**, split **250** state and **250** regional, each within that half's non-negative liquid tax ([Ley 49/2002 art. 19](https://www.boe.es/buscar/act.php?id=BOE-A-2002-25039#a19); [LIRPF arts. 67.1.b, 68.3, 69.1 and 77.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a68)).

```oa-check
name: National gifts, political contributions and the 50/50 split
inputs:
  bl: 40000
  ley49_gifts: 700
  party_contributions: 800
steps:
  ley49_credit: min(ley49_gifts, 250) * 0.80 + max(0, ley49_gifts - 250) * 0.40
  party_base: min(party_contributions, 600)
  party_credit: party_base * 0.20
  combined_base: ley49_gifts + party_base
  base_limit: bl * 0.10
  total_credit: ley49_credit + party_credit
  state_half: total_credit / 2
  regional_half: total_credit / 2
expected:
  ley49_credit: 380.00
  party_credit: 120.00
  combined_base: 1300
  base_limit: 4000.00
  total_credit: 500.00
  state_half: 250.00
  regional_half: 250.00
```

### Maternity, childcare and large-family credits: final settlement with advances

Hypothetical 2026 facts: a mother registered with Social Security at her child's birth on 10 June 2024 is the sole entitled claimant for all twelve months of 2026; no IMV childhood-aid supplement is paid. The child attends an authorised nursery for **11** complete months, with **2,400** of annual unsubsidised eligible cost. She is also the only entitled claimant for a general-category large family with no child above the category minimum, and her gross Social Security contributions for the year are **3,000**, above the credit, so the contribution cap does not bind. She received **1,200** of maternity advances (Modelo 140) and **1,200** of large-family advances (Modelo 143). Her differential before these credits is **500** payable.

Maternity is `100 × 12 = 1,200`. Childcare is `min(1,000 × 11/12, 2,400) = 916.67`. Large family is `100 × 12 = 1,200`. Final differential: `500 − 1,200 − 916.67 − 1,200 + 1,200 + 1,200 = −416.67`: **416.67 refundable**. These are differential credits: no regional gross-tax cap applies, and the advances are added back once ([LIRPF arts. 81 and 81 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a81); [RIRPF arts. 60 and 60 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a60)).

```oa-check
name: Maternity, childcare and large-family final settlement with advances
inputs:
  maternity_months: 12
  childcare_complete_months: 11
  childcare_net_annual_cost: 2400
  large_family_months: 12
  contributions: 3000
  maternity_advances: 1200
  large_family_advances: 1200
  differential_before_family: 500
steps:
  maternity: min(maternity_months * 100, 1200)
  childcare: round(min(1000 * childcare_complete_months / 12, childcare_net_annual_cost), 2)
  large_family: min(large_family_months * 100, contributions)
  final_differential: differential_before_family - maternity - childcare - large_family + maternity_advances + large_family_advances
expected:
  maternity: 1200
  childcare: 916.67
  large_family: 1200
  final_differential: -416.67
```

The Canarias homeowner example (overlapping property credits, tax caps and exempt aid) is in [es-irpf-deductions-canarias](es-irpf-deductions-canarias.md) and the Asturias protected-home carry example is in [es-irpf-deductions-asturias](es-irpf-deductions-asturias.md).

## Ask the client first

1. Where did you live during the year, for how many days, and do common-territory, foral, treaty or special incoming-worker rules apply?
2. What are each relevant person's general/savings BI, BL, income sources and individual/joint filing facts, including the potential family unit and other entitled parents?
3. Which births/adoptions, fostering, family recognitions, dependency/disability, education or care events occurred, on what dates, and who lived with whom?
4. Which housing, loan, donation, investment or care amounts did you actually pay, who owns/pays each share, and what certificates, grants, deposit and payment evidence exist?
5. What credits and advances have already been claimed, what tax remains available in each half, and are holding, employment, residence or recapture conditions still running?

## Sources


| Source | Coverage/read scope | Read on |
|---|---|---|
| [TEAC RG 00/00765/2023](https://serviciostelematicosext.hacienda.gob.es/TEAC/DYCTEA/criterio.aspx?id=00%2F00765%2F2023%2F00%2F0%2F1), [AEAT home entitlement](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c16-deducciones-generales-cuota/deduccion-inversion-vivienda-habitual-regimen-transitorio/modalidades-deduccion/adquisicion-construc-rehabilitacion-ampliacion-vivienda-habitual/quienes-tienen-derecho-deduccion.html) | Pre-2013 non-filer/zero-quota exceptions, voluntary omission exclusion and historical construction-completion gateway | 2026-10-27 |
| [Ley 35/2006](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764) | Arts. 56–61, 63, 67–70, 72, 74, 77–81 bis, 96–97 and DT 18; regional/state order, residence, minima and national credit distinctions | 2026-10-25 |
| [RD 439/2007](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820) | Arts. 59 and 67 bis; recapture and correction route | 2026-10-25 |
| [Madrid DL 1/2010](https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068) | Arts. 1–18 and current amendment dates, including 2026 art. 12 ter | 2026-10-25 |
| [RDL 29/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-20823) | Art. 6.Segundo.Tres–Cuatro/Trece and final provision 11; national rent credit effective 8 October 2026, and no same-home DT 15 stacking | 2026-10-25 |
| [Historical LIRPF](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20121031&tn=1), [historical RIRPF](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820&p=20111220&tn=1) | Historical arts. 68.1/70 and 54–55 incorporated by Aragón housing rules; historical amounts are not substituted for current national relief | 2026-10-25 |
| [Extremadura Ley 1/2025](https://www.boe.es/buscar/doc.php?id=BOE-A-2025-7444), [Ley 3/2022](https://www.boe.es/buscar/doc.php?id=BOE-A-2022-5853), [historical LIRPF](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20121031&tn=1#a68) | Empty-home/rural rental, gifts/move/ALS routes; 22 March 2022 commencement for rural own-home acquisition; incorporated pre-2013 home base and wealth test | 2026-10-26 |
| [Ley 58/2003](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186) | Arts. 26–27, 188 and 191; interest, surcharge and offence classification | 2026-10-25 |
| [AEAT interest calculation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c18-cuota-liquida-resultante-autoliquidacion/incremento-cuotas-liquidas-estatal-autonomica/calculo-intereses-demora/reglas-calculo.html) | Explicit continued-budget 2026 rate, rather than treating the page's 2025-income title as the tax year of every figure | 2026-10-25 |
| [LIRPF arts. 68–70/81/81 bis, DA 50/58/62 and DT 15/18](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764) | National credit entitlement, bases, tax positions, current extensions and retained relief | 2026-10-26 |
| [Preserved LIRPF arts. 68.1/70/78](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20121031&tn=1), [historical RIRPF art. 54](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820&p=20111220&tn=1#a54) | Pre-repeal home formula and occupation conditions, incorporated by current DT 18 | 2026-10-26 |
| [Ley 49/2002 arts. 16–19/24](https://www.boe.es/buscar/act.php?id=BOE-A-2002-25039) | Individual gift eligibility, valuation, rates, repetition and evidence | 2026-10-26 |
| [RIRPF arts. 60/60 bis/69.9](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820) | Monthly family/maternity conditions, childcare, cession and advances | 2026-10-26 |
| [AEAT maternity monthly calculation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c18-cuota-liquida-resultante-autoliquidacion/resultado-declaracion/deduccion-maternidad-incremento-adicional-gastos-custodia/deduccion-maternidad/cuantia-limite-deduccion.html) | Birth/qualification month, 150 supplement and ordinary limit | 2026-10-26 |
| [AEAT authorised childcare guidance](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c18-cuota-liquida-resultante-autoliquidacion/resultado-declaracion/deduccion-maternidad-incremento-adicional-gastos-custodia/incremento-adicional-gastos-custodia-guarderias/requisitos-condiciones-aplicar-incremento-adicional.html) | Actual nursery authorisation and third-birthday school-cycle continuation | 2026-10-26 |
| [AEAT legacy home basis](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c16-deducciones-generales-cuota/deduccion-inversion-vivienda-habitual-regimen-transitorio/modalidades-deduccion/adquisicion-construc-rehabilitacion-ampliacion-vivienda-habitual/cantidades-satisfechas-derecho-deduccion-base-deducible.html) | Financing continuity, attributable costs and annual bases | 2026-10-26 |
| [TEAC 24 September 2026, 00/05409/2025](https://serviciostelematicosext.hacienda.gob.es/teac/dyctea/criterio.aspx?id=00%2F05409%2F2025%2F00%2F0%2F1) | Non-professional dependency-care special-agreement entitlement to art. 81 bis | 2026-10-26 |
| [RDL 7/2026 art. 36](https://www.boe.es/buscar/act.php?id=BOE-A-2026-6544), [AEAT 2026 amendments](https://sede.agenciatributaria.gob.es/Sede/irpf/novedades-impuesto/novedades-normativa-2026/principales-novedades-tributarias-introducidas-real-marzo.html) | 2026 energy/EV extensions and new self-consumption route, checked with current October state-quota ordering | 2026-10-26 |
| [AEAT Modelo 140](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GZ25.shtml), [family-credit form routes](https://sede.agenciatributaria.gob.es/Sede/ciudadanos-familias-personas-discapacidad/deducciones-relacionadas-hijos-descendientes/deduccion-familia-numerosa/modelo-143-abono-anticipado-deduccion-numerosa.html) | Advances and non-filer cession/regularisation routing | 2026-10-26 |
| [LIRPF arts. 63.2/74.2](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a63), [AEAT INFORMA 147637 classification](https://sede.agenciatributaria.gob.es/Sede/irpf/novedades-impuesto/novedades-publicadas-informa-2024/novedades-publicadas-informa-mes-septiembre.html) | Separate state/regional general average rates after the minimum calculation; RD 574/2023 thalidomide aid is non-exempt employment income without the 30% irregular-income reduction | 2026-10-27 |
| [LIRPF DT18](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#dtdecimoctava), [preserved2012 home rules](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20121031&tn=1#a68), [preservedRIRPF57](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820&p=20111220&tn=1#a57), [currentATC credit explanations](https://atc.gencat.cat/es/tributs/irpf/deduccions-tram-irpf/) | Catalan legacy expenditure/base, individual/joint ceilings, separate adaptation base,9% contributor conditions and the bounded observed mixed-rate joint worksheet with its precise remaining limits |2026-10-27 |

| Source | What it supports | Checked |
|---|---|---|
| [Current LIRPF48–50/56/63/66/74/76/84](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a50), [official public2025OPEN](https://www2.agenciatributaria.gob.es/wlpl/PARE-RW25/OPEN/index.zul?EJER=2025&TACCESO=COLAB) | General/savings quota and separate minimum spillovers; deduction-specific quota ratios versus expressed two-decimal rates; positive mixed-income/global-base-reduction methods. Controlled2025 observations support unchanged2026 wording, not a2026 filing-campaign assertion |2026-10-27 |
| [LIRPF joint rules and income attribution](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a84), [income integration](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a48), [personal minimum](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a57) and [entitled-member CLM move cap](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_7-castilla-mancha/10_7_16-traslado-vivienda-habitual.html) | Joint household general base, single basic minimum, specific eligible-member cap and separately reserved both-entitled signed rounding; actual fictional 2025 controls support the stated current-law inference, not a tested 2026 filing campaign | 2026-10-27 |
| [LIRPF19–20/84](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a19), [RIRPF11(2)](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a11), [AEAT2025 expense instructions](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c03-rendimientos-trabajo/rendimiento-neto-trabajo-integrar-base-imponible/fase-2-determinacion-rendimiento-neto/particular-analisis-gastos-articulo-19_2_f-lirpf.html) | Category expense order, one joint ordinary expense, exclusive mobility/disability increases and eligible-income ceilings; common wage/aid ordinary expense and article20 allocation remains unproved |2026-10-28 |
| [LIRPF art. 70](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a70), [AEAT startup wealth-check instructions](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c16-deducciones-generales-cuota/deduccion-inversion-empresas-nueva-reciente-creacion/limite-deduccion-comprobacion-situacion-patrimonial.html) | Mandatory checked-wealth increase gate for the national startup credit, excluding retained-asset value changes; existing annual cap and other qualification rules remain | 2026-10-28 |

| Source | What it supports | Checked |
|---|---|---|
| [Cantabria2.1](https://www.boe.es/buscar/act.php?id=BOCT-c-2008-90028#a2), [LIRPF49/DA20](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a49), [actual RentaWEBOpen2025](https://www2.agenciatributaria.gob.es/wlpl/PARE-RW25/OPEN/index.zul?EJER=2025&TACCESO=COLAB) | Observed individual general-base progressivity-exempt and current listed-share-loss offset denominator. Own25000/10000/8000/10000inputs separate3250equality from3250.01/300credit.2025software evidence for unchanged2026comparison, not a universal signed-income rule |2026-10-28 |

**Not yet confirmed:** the specifically unfinished territorial methods recorded in [foral IRPF Sources](es-foral-income-tax.md#sources) and [resident IRPF Sources](es-income-tax.md#sources); campaign-2027 dates/boxes. Each community's own open items are listed on the "Not yet confirmed" line of its regional Guide, and the worksheet's on that of [es-irpf-deductions-attributable-tax](es-irpf-deductions-attributable-tax.md). The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-06. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `es-irpf-deductions` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/es-irpf-deductions. If neither is available, confirm every figure against the official source pages cited above before relying on it.