Es Irpf Deductions Andalucia

---
name: es-irpf-deductions-andalucia
description: "Calculate Andalucía regional credits for ordinary Spanish resident IRPF in 2026, for a taxpayer whose community of residence under LIRPF art. 72 is Andalucía. Covers regional credits; independent assistance route and dated veterinary payments. Each row gives the credit's amount, cap, income gate, sharing rule and article, with incompatibilities and any carry-forward the law allows. Use for deducciones autonómicas Andalucía, regional IRPF credits, alquiler, nacimiento, family, housing and gift relief in Andalucía. Load es-irpf-deductions first for the residence test, the deduction ledger, the state and regional order of credits, the attributable-tax worksheet, national credits, deadlines and penalties, and es-income-tax for the bases and scales. Split unchanged from es-irpf-deductions on 6 November 2026."
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-andalucia"
  jurisdiction: "ES"
  tax_year: "2026"
  last_updated: "2026-11-06"
---

# Spain: Andalucía 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. This Guide holds the Andalucía catalogue of [es-irpf-deductions](es-irpf-deductions.md), moved here on 6 November 2026, unchanged except that the no-ceiling dash in seven rows of the BI-limit column is now a hyphen, so that each Guide stays within the size the site can deliver. Specific unresolved interactions are listed in Sources.

## Who this applies to

An ordinary IRPF resident whose community of residence for 2026 under [LIRPF art. 72](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a72) is Andalucía. A regional credit reduces regional tax, not the income base. Before applying any row below, use [es-irpf-deductions](es-irpf-deductions.md) for the residence test, the deduction ledger, the state/regional order of credits, the national credits, deadlines, penalties and the questions to ask, and [es-income-tax](es-income-tax.md) for the bases, scales and minima. Where a row below refers to "the attributable-tax worksheet under The base", that worksheet is [es-irpf-deductions-attributable-tax](es-irpf-deductions-attributable-tax.md); national credits, the deduction ledger and any calculation "above" outside this catalogue are in [es-irpf-deductions](es-irpf-deductions.md#the-base). Basque and Navarre residents use [es-foral-income-tax](es-foral-income-tax.md); an IRNR taxpayer or an art. 93 incoming worker does not take these credits.

## 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.

### Andalucía: regional credits

`BI` in the income column is general plus savings base imponible; limits are individual / joint. A dash means the cited credit article does not impose a BI ceiling, not that evidence or other conditions disappear.

| Credit | Calculation and conditions | BI limit, EUR | Tax year | Official source |
|---|---|---|---|---|
| Protected home or young homebuyer | 6% of qualifying acquisition/rehabilitation expenditure, annual base cap 9,040; protected housing or buyer under 35 | 25,000 / 30,000 | 2026 | [Ley 5/2021 art. 9](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a9) |
| Habitual-home rent | 15% of eligible rent, cap 1,200 for under-35, over-65 or qualifying domestic-violence/terrorism-victim routes; disability route cap 1,500 | 25,000 / 30,000 | 2026 | [Art. 10](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-2) |
| Birth/adoption/fostering | 200 per child in event year, or 400 where resident in a municipality with depopulation problems; multiple events add 200 per child; divide equally between entitled taxpayers | - | 2026 | [Art. 11](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-3) |
| International adoption | 600 per child in the year of Civil Registry inscription; split equally between entitled taxpayers | 80,000 / 100,000 | 2026 | [Art. 12](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-4) |
| Single-parent family | 100, plus 100 per cohabiting ascendant qualifying for the over-75 ascendant minimum | 80,000 / 100,000 | 2026 | [Art. 13](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-5) |
| Large family | 200 general / 400 special category; split among entitled taxpayers, including the specified orphan-sibling cases | 25,000 / 30,000 | 2026 | [Art. 14](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-6) |
| Language/computing education | 15% of eligible expenditure, cap 150 per qualifying descendant; each payer uses their own actual costs and ceiling | 80,000 / 100,000 | 2026 | [Art. 15](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-7) |
| Taxpayer disability | 150 for disability meeting art. 3's at-least-33% or deemed-proof rules | 25,000 / 30,000 | 2026 | [Arts. 3 and 16](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-8) |
| Disabled spouse/registered partner | 100; partner disability at least 65%, no individual return by that spouse/partner, and no art. 16 disability credit applied by them | 25,000 / 30,000 | 2026 | [Art. 17](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-9) |
| Disabled ascendant/descendant assistance | 100 per person qualifying for the disability minimum, with its sharing/cohabitation rules | 80,000 / 100,000 for this art. 18.1 amount | 2026 | [Art. 18.1–18.2](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-10) |
| Additional household-worker disability assistance | 20% of the employer's qualifying household-worker contribution, cap 500 per taxpayer; person must need third-party help and qualify for the assistance-expense minimum | separate art.18.3 route;do not import art.18.1 BI ceiling | 2026 | [Art. 18.3](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-10) |
| Domestic help | 20% of qualifying employer contributions for one household employee, cap 500; qualifying working-parent household or householder/spouse/registered partner aged at least 75 | - | 2026 | [Art. 19](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-11) |
| New/recent company subscription | 20%, cap 4,000; qualifying university/research-linked company 50%, cap 12,000 | - | 2026 | [Art. 20](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-2) |
| Employment judicial defence | Eligible actual costs of dismissal, contract-termination or wage-claim court proceedings, cap 200 | - | 2026 | [Art. 21](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-3) |
| Ecological gifts | 10% of eligible gifts, cap 150, with statutory recipient and donation-certificate tests | - | 2026 | [Art. 22](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-4) |
| Sport/exercise memberships | 15% of qualifying membership/affiliation fees, cap 100 per taxpayer, on amounts actually paid for taxpayer, spouse/registered partner or minimum-entitled ascendants/descendants | - | 2026 | [Art. 22 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-14) |
| Qualifying veterinary costs | 30%, cap 100 per taxpayer, for the statutory compulsory treatments/sterilisation, within the eligible acquisition/adoption/assistance-dog period | 80,000 / 100,000 | 2026 | [Art. 22 ter](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-15) |
| Diagnosed coeliac disease | 100 per qualifying family member, divided equally where multiple taxpayers qualify for that person | - | 2026 | [Art. 22 quater](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-16) |

Apply the regional definitions, not another community's thresholds. Art. 2 habitual residence normally requires continuous use for three years and occupation within 12 months, with its death/necessary-move exceptions and specified jointly acquired annexes/up to two garages. Art. 3 disability starts at 33%, with its recognised pension cases. Art. 4 single-parent status concerns the defined parent/cohabiting-child family, including the specified adult child assisted by a court-appointed curator. Art. 5 requires the large-family title/category at accrual. Arts. 6–7 require the prescribed victim status/evidence; art. 6 includes an effective registered protection order or final judgment within the previous ten years. Art. 8's depopulation threshold is **below 3,000 residents**, using its cross-referenced statutory population definition ([arts. 2–8](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2)).

For the home credit, the age alternative on a joint return must be met by at least one spouse or the single parent. The qualifying base includes the article's acquisition costs, financing repayment/interest and eligible hedge costs net of hedge receipts. Apply the prior-home-deduction and reinvested-exempt-gain offsets before using the new-home base. Rehabilitation means the statutory qualifying subsidised work or structural reconstruction meeting the **more-than-25%** cost test, with land excluded and the specified two-year acquisition/market-value comparison; ordinary repairs do not become rehabilitation by relabelling them. The article preserves the specified separated/divorced parent's payments for the former family home occupied by the common children/other parent. For rent, identify the landlord NIF, use what each claimant actually paid and the applicable claimant's cap; on a joint return one spouse/single parent must satisfy the qualifying category ([arts. 9–10](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a9)).

The birth/adoption/fostering credit's old income ceiling was removed with effect from 1 January 2025; do not reinstate it for 2026. Fostering requires at least **90 days** of cohabitation and no related Andalusian administration aid; pre-adoptive fostering followed by adoption in the same year does not also receive the fostering credit. Art. 11 is incompatible with international-adoption art. 12 and large-family art. 14, so compare the legally eligible alternatives before claiming. Language/computing tuition requires a minimum-entitled descendant; allocate school charges by the qualifying subject's proportion of total teaching hours. Qualifying extra-school centres or appropriately IAE-registered private tutors are included; general tuition/books are not automatically in this base ([arts. 11–15](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-3)).

For domestic help, the household must be the habitual home and have the employer registered with TGSS in Andalucía. The working-parent route requires qualifying descendants and employment/business income; both spouses/registered partners must have such income when applicable. The alternative age route is at least 75. The statute permits the householder or spouse/registered partner to apply the credit. Do not combine art. 19 and art. 18.3 for the same employee. Art. 18.3 instead requires the registered household employer and documented third-party-help/assistance-minimum entitlement ([arts. 18–19](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-10)).

Investment art. 20 requires eligible SA, SL, labour-company or cooperative subscriptions on formation/capital increase; public deed naming investor/amount; no executive, management or employment role; combined ownership with spouse/relatives through the third degree no more than **40%** on any day; and a **three-year** holding period. The company needs registered/tax offices in Andalucía and genuine economic activity. Formation requires at least one full-time employee from the first fiscal year, with contract conditions maintained at least **24 months**. A capital increase must be within **three years** of incorporation and add at least one average full-time-equivalent employee in the next two fiscal years against the preceding 12-month baseline, maintained a further **24 months**. The enhanced university/research route keeps those conditions ([art. 20](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-2)).

Ecological donations must go to the specified Andalusian/local public environmental bodies with earmarked programmes, or qualifying registered nonprofit/patronage entities with exclusively environmental purposes. Sport relief covers qualifying membership fees rather than every sports purchase. Veterinary relief covers only the article's compulsory vaccinations/deworming/treatments and compulsory sterilisation, with a legally authorised vet's invoice and lawful acquisition. Use the acquisition-linked one-year,adoption three-year or assistance-dog holding-period method below. The precise acquisition/anniversary-day endpoint remains reserved; the whole next calendar year is not automatically eligible. Coeliac relief requires the statutory official definitive medical report from an identified public-service professional or an insurer-affiliated private professional; the family group is taxpayer, spouse/registered partner and minimum-entitled ascendants/descendants. Retain all entitlement evidence under art. 60 ([arts. 22–22 quater](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-4); [art. 60](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a6-2)).

### Andalucía: independent assistance route and dated veterinary payments

The80,000 individual/100,000 joint BI ceiling applies to the fixed100-per-person **art18.1** amount. Do not import it into **art18.3**. For18.3,require third-party-help and assistance-expense-minimum entitlement,plus the taxpayer's own household-employer registration with TGSS in Andalucía,then calculate `min(20%×eligible employer Social Security paid,500)` annually. This contribution amount belongs to the registered employer and is not automatically shared under18.1's minimum-sharing rule; do not use art19 for the same employee. If only18.1's income test fails,the independently qualifying18.3 amount remains available. At2,000contributions,it is400. For a full fixed-credit entitlement and individual BI80,000,the two amounts give100+400=500;at80,000.01,the fixed100fails but the400contribution amount survives. This follows the separately worded statute and the Junta's separately listed subroutes,not an assumed general income waiver ([art18](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-10);[Junta2025benefits guide pp10–11](https://www.juntadeandalucia.es/sites/default/files/inline-files/2026/03/Medidas%20auton%C3%B3micas%20renta2025.pdf);[AEAT assistance](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025-deducciones-autonomicas/comunidad-autonoma-andalucia/asistencia-personas-discapacidad.html)).

For veterinary relief,keep acquisition/adoption and actual payment dates separately. Ordinary acquisitions from1January2025use the **one-year acquisition-linked window**,not the whole following calendar year. Adoption extends it to **three years from adoption**;an assistance dog uses the actual holding period without the ordinary post2024acquisition restriction. Only payments from1January2025qualify. Apply the80,000/100,000BIgate and `min(30%×annual eligible paid cost,100)` per taxpayer,without multiplying the cap by animal count. Acquisition1July2025with a30June2026compulsory-treatment payment is inside;2July2026is outside. Adoption1July2025still covers otherwise eligible31December2026costs. The exact acquisition/anniversary-day endpoint remains unresolved where it changes the result; do not replace the statutory year with an invented365-day rule. Joint-account payments divide equally unless contrary payment evidence is proved;ganancial payments divide equally even if one spouse alone appears on the invoice/account. Thus600eligible ganancial cost gives90each where both otherwise qualify,not a single100household cap ([art22ter](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a2-15);[AEAT calculation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_1-andalucia/10_1_16-gastos-veterinarios-derivados-adquisicion-asistencia.html)).

[BindingConsulta14-2026](https://www.juntadeandalucia.es/sites/default/files/inline-files/2026/06/Consulta%2014-26%20web.pdf) accepts the leishmaniosis preventive vaccine and an inherent necessary preoperative blood analysis for compulsory sterilisation in its stated mandatory-treatment framework. It excludes the merely recommended kennel-cough vaccine. Where a municipality paid for the operation,only the taxpayer's own eligible preoperative payment enters that taxpayer's base. This is not permission to deduct every recommended vaccine or general veterinary expense.

## Worked example

### Andalucía tenant under 35: rent credit within the cap

Hypothetical 2026 facts: an individual Andalusian resident aged **30** files individually with BI **22,000**, within the **25,000** individual BI limit for the rent credit. She pays **7,200** of eligible habitual-home rent and meets the other conditions this Guide states for art. 10. The credit is `15% × 7,200 = 1,080`, below the **1,200** cap for the under-35 route ([Andalucía Ley 5/2021 art. 10](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915#a1-2)).

```oa-check
name: Andalucía under-35 rent, 15% below the 1,200 cap
inputs:
  rent: 7200
steps:
  nominal: rent * 0.15
  credit: min(nominal, 1200)
expected:
  nominal: 1080.00
  credit: 1080.00
```

## Sources

| Source | Coverage/read scope | Read on |
|---|---|---|
| [Andalucía Ley 5/2021](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915) | Arts. 2–22 quater and 60; current credit amounts, definitions, income tests and 2025-effective amendments | 2026-10-25 |
|[Juntaassistanceguide pp10–11](https://www.juntadeandalucia.es/sites/default/files/inline-files/2026/03/Medidas%20auton%C3%B3micas%20renta2025.pdf),[bindingConsulta14-2026](https://www.juntadeandalucia.es/sites/default/files/inline-files/2026/06/Consulta%2014-26%20web.pdf),[veterinarycalculation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2025/10-cumplimentacion-irpf-deducciones-autonomicas/10_1-andalucia/10_1_16-gastos-veterinarios-derivados-adquisicion-asistencia.html) |Separateart18.3income-gate scope,rolling veterinary window,payerattribution and precisecompulsory-treatment interpretation |2026-10-27 |

National law rows (LIRPF, RIRPF, LGT, Ley 49/2002) and the AEAT national guidance are in the [es-irpf-deductions Sources](es-irpf-deductions.md#sources).

**Not yet confirmed:** Andalucía veterinary exact acquisition/anniversary-day endpoint. 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-andalucia` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/es-irpf-deductions-andalucia. If neither is available, confirm every figure against the official source pages cited above before relying on it.