Calculate the 2026 personal, family, housing, care, pension-related and ordinary spending credits of an ordinary resident of Bizkaia, Álava or Gipuzkoa. Covers descendant, ascendant, age, widowhood and disability credits with territorial amounts, judicial child support, care of under-12s and dependants with professional-caregiver routes, return-to-work deemed-return evidence, main-home rent and purchase credits with income gates, carries and the voluntary-filer rent payment, the Álava certified dependency adaptation credit and the home-energy credit with its claim year and community-of-owners allocation. Use for deducciones familiares, deducción por alquiler de vivienda habitual, deducción por adquisición de vivienda, cuidado de menores, dependencia and eficiencia energética in the Basque territories. Load es-foral-income-tax first for residence, bases and the quota. Split unchanged from es-foral-income-tax on 6 November 2026.
Spain · tax year 2026 · changed 6 Nov 2026
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This Guide holds part of es-foral-income-tax, moved here unchanged on 6 November 2026 so that each Guide stays within the size the site can deliver. Built from the law; not yet approved by an accountant.
An ordinary resident of Bizkaia, Álava or Gipuzkoa under the residence tests in es-foral-income-tax. Compute the bases, the general and savings quotas and the minoración in es-foral-income-tax before applying any credit below. Navarra residents use es-foral-income-tax-navarra-credits.
For descendants, age 30 qualifies but age>30 fails unless disability/dependency conditions bring the person within the exception. The descendant's non-exempt annual income must not exceed the SMI; the other-family-unit income test and the descendant's own filing/no-filing requirement also apply. Prorate equally between equally close entitled ancestors; the closest degree has priority, with the statutory low-income fallback. Support under a qualifying judicial arrangement can substitute for cohabitation under the precise territorial art 79.5. Apply legal guardianship/fostering/representative-curatorship assimilations. These are quota deductions, not taxable-base allowances. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 79.
Ascendant credit requires continuous permanent full-year cohabitation or the qualifying payment of residential-home costs, the SMI/other-family-unit tests, and the ascendant's own filing test. Álava excludes centres in the foral/equivalent social-service network from the relevant paid-residence assimilation. Apply nearest-degree/equal-sharing rules. Álava increases basic descendant/ascendant credits by 15% for qualifying residence in a municipality with fewer than 4,000 people where the family's principal personal/social/health/education centre is genuinely situated; this does not automatically increase every supplemental child credit. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation arts 79–81.
For art 82 relatives the ordinary income ceiling is twice SMI, excluding exempt income, with the statutory fourth-degree and residential-cost conditions. The disabled/dependent person's own deduction takes priority unless the permitted election transfers it; split the transferred credit equally between entitled household members. Do not claim it twice. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 82.
Age-credit base is the positive general base plus savings base, with negative general base treated aszero and the art 69 compensatory-pension adjustment. For 20,000<base<30,000 use 393−0.0393×(base−20,000) or 714−0.0714×(base−20,000) respectively; at/above 30,000 the credit is zero. Widow credit similarly is 200−0.02×(base−20,000) in that taper band. Ordinary family status is determined at year-end, or at death of the person creating entitlement, without a general day-by-day proration; specific employment/care credits have their own duration rules. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation arts 82 bis/83/83 quinquies,84.
Judicial child-support credit is 15% of exclusive qualifying payments to descendants up to second degree, capped per descendant at 30% of the corresponding basic art 79.1 credit. Gipuzkoa art 80 also expressly covers the qualifying regulator agreement approved judicially, before the court officer or in a notarial public instrument. This is not the State separate-scale child-support mechanism. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 80.
| Ordinary route, 2026 | Method and conditions | Primary source |
|---|---|---|
| Main-home rent, all 3 | 20% of qualifying rent after exempt rent grants, annual credit cap 1,600. Enhanced 35%, cap 2,800 for the statutory large-family/specified single-parent-family units, age<36, disability≥65%/recognised dependency or qualifying cohabitant, or documented domestic/gender-violence category. Check local full-year cohabitation condition. The new general/savings liquidable-base limits, each≤68,000, apply to rental contracts signed or extended from 1 January 2026. An earlier contract without a qualifying2026+extension does not inherit this new gate merely because rent is paid in2026. Apply the enhanced joint-return rule if an entitled member qualifies. Álava also grants enhanced terms in DA 34 qualifying rural zones. | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 86 |
| Main-home purchase, Bizkaia/Gipuzkoa | 18% acquisition/principal/eligible interest and financing costs, annual credit cap 1,530, lifetime credit 36,000 less 18% of specified reinvestment/exempt home gains. Age<36:23%, annual 1,955, with annual cap lifted in actual purchase year. Other enhanced statutory art 86 categories obtain 23%/1,955, but not that purchase-year exception and subject to housing-account exclusion. Apply each≤68,000 general/savings liquidable-base limit to habitual-home acquisitions and art.87.5assimilated events from 1 January 2026. An earlier acquisition does not inherit this new gate solely because eligible mortgage payments fall in2026. | Bizkaia NF13/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 87 |
| Main-home purchase, Álava | Ordinary 18%/1,530; qualifying municipality<4,000:20%/1,836. Enhanced age/family/dependency categories 23%/1,955; qualifying rural+enhanced route 25%/2,346. Certified disability adaptations under art. 87.5(c) use the distinct 4 ter method below, including its young nonrural 25% branch; Apply purchase-year cap exception only as art 87.4/4 bis permits. Lifetime 36,000 less specified 18% exempt-gain adjustment; the new each≤68,000 general/savings liquidable-base limits apply to habitual-home acquisitions and art.87.5assimilated events from 1 January 2026, preserving the enacted treatment of earlier acquisitions. | Álava NF33/2013, current2026 consolidation art 87 |
| Housing accounts | Keep the separate qualifying-account trail and later purpose-use conditions. Ordinary 6-year destination period,10-year rule where account-holder was<36 at opening-year accrual. No second credit when a previously deducted deposit funds purchase. Bizkaia/Gipuzkoa trace each deposit's 6/10-year destination period; Álava ties the main deadline to the opening-year accrual. | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 87.5(b) |
| Protected rehabilitation of rented home | 18% of qualifying rehabilitation expenditure less exempt grants, credit cap 3,000/year; obtain protected-rehabilitation/accessibility evidence. Eligible rental classes are Bizkaia 32(2)–(5), Álava 32(1)–(2); apply Gipuzkoa's own 87 bis reference. | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 87 bis |
| Protected property of disabled person | 30% of eligible contributions. Álava/Gipuzkoa expressly cap the annual credit at 3,000 per disabled beneficiary: otherwise eligible 10,000 cash contributed to each of two beneficiaries gives 6,000 total before available quota; 20,000 to one beneficiary remains capped at 3,000. Bizkaia states an annual 3,000 cap without that additional per-beneficiary sentence; do not import the other territories' extension into Bizkaia; permitted related person/spouse/guardian/representative only, never the beneficiary's own contribution; noncash valuation and qualifying protected property required. | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 85 |
| Household caregiver | Bizkaia/Álava/Gipuzkoa statutory care credit 250/year for qualifying indefinite household-care employment: under 12 child or specified disability≥65%/dependency; qualifying household employer/agency route, minimum 183 days where contract starts/ends, and work/activity requirements with local exceptions. Bizkaia and Gipuzkoa each provide 500 where the statutory professional-caregiver condition is established for their art. 83 bis.2(b)/(c) disabled/dependent population, under the actual regulatory definition. Their ordinary 250/enhanced 500 amount is shared equally among qualifying taxpayers. A sole otherwise eligible Gipuzkoa claimant with the established professional-caregiver status has 500 before quota, rather than 250. Álava 81 ter is incompatible for the same dependent with its 81 bis personal-assistant credit. | Bizkaia NF13/2013, current2026 consolidation83 bis; Álava NF33/2013, current2026 consolidation81 ter; Gipuzkoa NF3/2014,2026 consolidation83 bis |
| Álava personal assistant | Eligible recipient of local personal-assistance allowance:500 for≥65% disability/dependenceI,718.08 forII,1,436.16 forIII; recipient/spouse/closest qualified relative priority and full-year cohabitation conditions. | Álava NF33/2013, current2026 consolidation81 bis |
| Return to work after caring | Claim in the qualifying woman's return year: 1,500 per eligible year after paid legally recognised birth/care leave, +50% multiplebirth/adoption. Bizkaia/Álava accrue until the qualifying return; Gipuzkoa stops accrual when the child turns 3 or at an earlier return. The separate permission to return within 12 months after the third birthday does not extend Gipuzkoa accrual past age 3; minimum 9 months insured in prior 18, at least 12 months interruption and prescribed return window up to 12 months after child turns 3. Reduced-hours route requires≤67% before returning to≥85%; prorate duration and reduction, split where law requires; unused credit carries 5 years. | Bizkaia NF13/2013, current2026 consolidation83 ter; Álava NF33/2013, current2026 consolidation83 ter; Gipuzkoa NF3/2014,2026 consolidation83 quater |
| Father's qualifying caring interruption/reduced hours | Up to 200 per qualifying year, +50% multiplebirth/adoption; Child must be under 4; qualifying care starts after paid legally recognised birth/care leave. At least 9 months insured work in the 18 months immediately before birth/formal adoption is required. For reduced hours, work no more than 67% of the full working time of the actual post, and that post's full working time must itself be at least 50% of legally established working time. Prorate the credit by the percentage hours reduction and by qualifying days over the whole year. If two men qualify, share the credit equally. Incompatible with the territorial household-care credit for the same child on overlapping days. An otherwise eligible full-year case with baseline post hours 40% of legal full time fails and gives zero even if the taxpayer reduces that post by half. At a qualifying 50% baseline, a full-year 50% reduction gives 100 before any multiple-birth uplift or two-men sharing; two identically eligible men share that 100 as 50 each. | Bizkaia NF13/2013, current2026 consolidation83 quater; Álava NF33/2013, current2026 consolidation83 bis; Gipuzkoa NF3/2014,2026 consolidation83 ter |
| Preferred EPSV employment saving | Credit 15% when combined qualifying contributions are≥3%–<5% gross salary,20% for≥5%–<8%,25% for≥8% or contributor<36. Base is the worker's collectively negotiated contributions actually reducing taxable base; unused carries 5 years. | Bizkaia NF13/2013, current2026 consolidation91 bis; Álava NF33/2013, current2026 consolidation93 bis; Gipuzkoa NF3/2014,2026 consolidation90 bis |
| Self-employed employment-pension saving | Credit 10%, or 15% for contributor<36 or qualifying preferred EPSV plan; base only contributions reducing base under 71.1(c);5-year carry. | Bizkaia NF13/2013, current2026 consolidation91 ter; Álava NF33/2013, current2026 consolidation93 ter; Gipuzkoa NF3/2014,2026 consolidation90 ter |
| Union and political contributions | Credit 20%, information-return inclusion required; exclude political sums already deducted as employment expense. | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidation93; Gipuzkoa NF3/2014,2026 consolidation92 |
| Energy works/renewables | 15% eligible qualifying home or residential-let expenditure, annual deductible base 20,000, less exempt grants; listed renewables or≥30% nonrenewable-primary-energy reduction/A-or-B certificate route, not fossil equipment/business-use share. Use the separate equipment and efficiency-project claim-year/evidence methods below. Equipment requires its installer documents; projects require registered before/after certificates, with the pre-works certificate no more than 2 years before works begin. Same spending cannot use purchase/rehabilitation credit. Eligible unused carries 5 years under the local conditions below. | Bizkaia NF13/2013, current2026 consolidation91 quater; Álava NF33/2013, current2026 consolidation87 ter; Gipuzkoa NF3/2014,2026 consolidation90 quater |
| New environmental vehicle | 5%, increased 10% with qualifying scrappage; approved IDAE/categories/power/range, first Spanish registration and private-use conditions. Include acquisition taxes/costs, cap that acquisition base first at 10,000 for eligible L3e/L4e/L5e motorcycles or 40,000 for other listed eligible vehicles, then subtract exempt public aid received or to be received from the resulting capped base. Eligible M1 cost 52,000, exempt aid 8,000 and no scrappage gives base 32,000 and 5% credit 1,600 before quota. Do not use net-cost-first min(cost − aid, cap) or the Álava charger's proportional aid rule here; one qualifying purchase; permitted rental instalments use the same ceiling. Later business use recaptures credit plus interest. | Bizkaia NF13/2013, current2026 consolidation91 quinquies; Álava NF33/2013, current2026 consolidation87 quater; Gipuzkoa NF3/2014,2026 consolidation90 quinquies |
| Private EV charging point | 15% eligible expenditure for an owned, privately used electric vehicle's charging point in owned property/co-owned communal garage; base cap 5,000 per taxpayer per installation; claim in the year the installation is completed and operational. Subtract exempt aid using the actual territorial provision. Álava art. 87 quinquies.4 prorates aid when eligible cost exceeds the cap: for positive eligible cost C and corresponding exempt aid S, reduce capped base min(C, 5,000) by S × min(C, 5,000) / C. Cost 10,000 and exempt aid 2,000 give base 4,000 and 15% credit 600 before quota. Álava additionally requires statutory authorisations/permits and a compliant invoice. Bizkaia/Gipuzkoa require exempt-aid subtraction but lack that extra proportional sentence; do not extend Álava's rule to them without authority. | Bizkaia NF13/2013, current2026 consolidation91 sexies; Álava NF33/2013, current2026 consolidation87 quinquies; Gipuzkoa NF3/2014,2026 consolidation90 sexies |
Professional-caregiver qualification, Bizkaia. The EUR 500 enhancement is limited to the disabled/dependent population in article 83 bis.2(b)/(c); an otherwise eligible under-12-only care claim stays at EUR 250 even if the carer holds a professional credential. Under DF 47/2014 article 66 bis, obtain the actual credential and establish its applicable category: Técnico/a en Cuidados Auxiliares de Enfermería (RD 546/1995), including the listed clinical/psychiatric/nursing-assistant equivalents (RD 777/1998); Técnico/a en Atención a Personas en Situación de Dependencia (RD 1593/2011), including the Atención Sociosanitaria equivalent (RD 496/2003); Técnico/a Superior en Integración Social (RD 1074/2012 or the RD 2061/1995 equivalent), subject to article 66 bis.1(c)'s stated assistance-personal/home-help-functions condition; higher qualifications in Health, Education or Social Sciences; institutional sociocare professional certification under RD 1379/2008; home sociocare certification under that decree or the RD 331/1997 home-help equivalent; or a subsequently published certificate with the same professional effects. Paragraph 2 permits the stated certification from the competent Basque employment/social-policy department or another autonomous community where the required title is absent. A job description, private course or work history alone is not proof of that authority certification or professional equivalence. Current DF 47/2014 article 66 bis, actual DF 133/2025 article 1.Primero.10.
Professional-caregiver qualification, Gipuzkoa; separate Álava route. DF 33/2014 article 63 bis incorporates DF 6/2023 article 11.3(f) and its first transitional provision, or replacement law. Its express list covers the nursing-assistant and dependency-care technician titles/equivalents, institutional/home sociocare certificates and the legacy home-help certificate described above, plus subsequently published qualifications with the same professional effects. It does not expressly include Bizkaia's broader social-integration/higher-degree categories: establish a separate published-equivalence or valid authority-certificate route before treating a different credential as sufficient. The incorporated first transitional provision requires an actual competent Basque/other autonomous-community exceptional habilitation certificate: as at 11 August 2022, the person must meet the three-year/2,000-hour experience route in the professional category of personal assistant in the preceding 12 years or the alternative worked-plus-300-hours relevant-training route for that period and the competencies being accredited. Its provisional exemption expressly ended on 31 December 2023; a former provisional certificate alone does not establish 2026 entitlement. This incorporation concerns professional qualification, not every unrelated condition for the separate social-care benefit. Equal sharing remains: two otherwise eligible B/G taxpayers share EUR 500 as EUR 250 each. Álava article 81 ter instead gives the statutory EUR 250, shared equally, with no professional EUR 500 uplift; do not import either B/G list as an Álava household-credit enhancement. Its distinct article 81 bis personal-assistant credit and same-person incompatibility remain separate. G DF 33/2014 article 63 bis, actual G DF 6/2023 article 11.3(f)/DT1, current qualification body, Álava article 81 ter.
Return-to-work deemed-return evidence, Bizkaia/Gipuzkoa. The statutes' jobseeker route, as distinct from an actual employment/self-employment return, requires both the registration certificate from Lanbide or another public employment service and formalisation of the activity agreement under Ley 3/2023. Retain the dated certificate and actual written/digital agreement or corresponding employment-service record. Ley 3/2023 article 3(f) defines that documented agreement between the person and employment service; RD 438/2024 articles 45–47 and the actual 5 December 2024 resolution/model set its formalisation, commitments, follow-up and suspension framework. The model identifies both parties and their documented assent. Its unemployment-benefit-specific deemed subscription dates do not independently settle a foral tax formalisation date. Do not add a jobseeker-registration requirement to a person proving an actual qualifying return to work. Neither document removes the statutory prior-insurance, care/interruption or reduced-hours, return-window, accrual/proration, sharing or quota/carry conditions stated above. B DF 47/2014 article 66 ter, G DF 33/2014 article 63 ter, Ley 3/2023 article 3, RD 438/2024 articles 45–47, actual agreement resolution/model.
Offer refusal and recapture, Bizkaia/Gipuzkoa. For this deemed-return route, refusing an offer made by the employment service or a collaborating entity breaches the return condition unless an actual Ley 14/2022 article 48.2 circumstance applies. Preserve the offer, refusal/reason and exception evidence. Article 48.2 incorporates the precise article 45.3(a)/(b)/(c)/(f) occupational/aptitude, public-transport schedule, prescribed-radius and family-care circumstances. It separately covers minimum commuting time exceeding 25% of daily working time, public-transport cost exceeding 20% of offered monthly salary, or pay not equivalent to the applicable company/sector agreement. Exactly 25% or 20% does not meet those respective “exceeds” tests. Do not substitute other general RGI defences for these exact tax cross-references. On breach, repay the improperly deducted amount with actual late-payment interest by adding it to the differential quota for the tax period in which the breach occurs. The B66 ter/G63 ter implementation rules apply from 1 January 2025 despite their December 2025 publication; the original enacted Bizkaia text already requires both documents. Gipuzkoa's February 2026 correction changes housing transitional numbering, not these care provisions. B DF 133/2025 article 1.Primero.11, G DF 27/2025 article 1.Primero.5, actual G correction, Ley 14/2022 articles 45/48.
Álava ordinary jobseeker route, published-method continuation into2026. Current83ter.2 expressly treats valid registration as an employment-and-services jobseeker at Lanbide or another public employment service as a return, subject to regulatory conditions. The own current statute and documentation rule94 are applied here with the authority's actual certificate/IDC instructions. The actual2025 manual expressly accepts jobseeker registration. Continuing that published own administrative route into2026 is a labelled inference from the unchanged own jobseeker clause, not a claim that a new2026 campaign instruction or a bespoke83ter implementing regulation was found. The separately checked DF40/2014 deductions chapter, DF42/2025/correction and DF19/2026 article2 did not supply B/G's additional tax conditions; that historical source-check result is retained without withholding the ordinary published route. The campaign FAQ concerns2025 income filed in2026, not2026 income. Álava article83ter, actual regulation, authority family evidence, 2025-income campaign FAQ. Own2025 manual12.2.10; originalNF3/2025 article1.Seven; NF21/2025 article2.Four.Eight, effective1January2026.
For this narrow full-cessation branch, prove the claimant is a woman caring for the current83ter qualifying first-degree descendant/adopted child or a child formally linked by guardianship, permanent fostering or custody for adoption under83ter.6; at least9 months' qualifying insured work within the18 months immediately before birth/formal adoption; at least12 consecutive months without paid activity immediately after the proved paid statutory leave; and a registration date inside the statutory return window after that minimum and within12 months after the child's third birthday. The supplied example has one female parent/adopter and valid employment-and-services registration maintained through the claim year, with no disputed status or refusal event. An actual qualifying employment/self-employment return remains a separate route and is not made subject to jobseeker registration. Current83ter's reduction-to67%/return-to85%, day proration, multiple-birth/adoption uplift,2026 cohabiting-women sharing and five-period carry rules above remain applicable where relevant; this full-cessation example does not decide a mixed working/jobseeker or mixed-entitlement two-mother case. Current83ter.
Retain the dated employment-and-services registration certificate, the contribution-data report(IDC), the employment-history record and the birth/adoption/paid-leave/no-paid-activity evidence. The authority's page asks for employment history or the Lanbide certificate, together withIDC. The employment service itself explains that its registration-period certificate does not distinguish unemployment from employed job-improvement registration, so that certificate alone cannot prove the statutory care interruption. Download its period certificate from MiLanbidenet's “Mis documentos y certificados” and reconcile it with the employment-history and contribution records; retain equivalent evidence from another competent public employment service where used. Do not infer entitlement from a services-only or otherwise unproved registration category. Álava evidence instructions, Lanbide certificate instructions, Álava83ter/94.
A proved full-care interruption for all365 days of2025 after paid leave ending31December2024, followed by valid registration on1January2026 and maintained through2026, generates 1,500 in the2026 return if all the above gates hold. Assume the child was born inSeptember2024, the prior9-in18 insurance test is independently met, there is only one female parent/adopter, no multiple birth/adoption and at least1,500 available gross quota after the applicable deduction order. Deduct1,500 once in2026, not1,500 for each later year of registration. If only1,000 quota is available, use1,000 and carry500 only to the five immediately following tax periods2027–2031; do not restart that expiry by adding it to a later credit. A registration certificate covering2025 does not rescue a case with paid activity in the required12-month interruption. Current83ter.1/2/4/5.
Own Álava repayment and correction bridge. If entitlement validly applied in an earlier period is subsequently lost through a legally established breach, ownNFGT6/2005 article117.2 requires the affected previously deducted amount plus default interest in the breach-year return, unless a specific rule provides otherwise; PIT102.3 requires a return where such a benefit breach entails notification, regularisation or payment. Apply own article26's actual interest rules and the applicable rates/dates, not an invented future fixed rate. A1,000 previously used deduction plus independently established applicable interestI requires1,000+I, not repayment of an additional500 that was never deducted; remove an unentitled unused carry from its ledger. An error already present in an original2026 claim that actually reduced tax, such as paid activity during the required interruption, is corrected by a2026 complementary return under117.1/2, not relabelled as a new2027 breach; other correction directions follow own116.4. The actual own Álava chain read does not establish B/G's additional tax-formalisation condition or an automatic tax clawback triggered simply by a later refused offer. Their precise application in a disputed additional-condition/event case remains unconfirmed; do not create either a tax trigger or an exemption from general employment obligations by analogy. OwnNFGT26/116/117, PIT94/102.3 and83ter.
Under Bizkaia 93 bis, Álava 94 bis and Gipuzkoa 92 bis, unused main-home-rent credits carry five years. The specified descendant/purchase credits can also carry five years for under 36 contributors, who must remain under 36 when using that route. Use originating-year conditions/limits and the first year with sufficient quota, before the same current-year credit. Apply any additional named carry rules separately. For 2025–2029, however, the special voluntary-filer main-home-rent rule pays the unused rent credit where the taxpayer is not obliged to file but submits the return and has insufficient quota. Bizkaia uses the provisional assessment; Álava/Gipuzkoa refer to the return or provisional assessment. Offset the paid amount against pending rent credits so it is never refunded and carried twice. This is expressly authorised by BizkaiaDA 44, ÁlavaDA 42 and GipuzkoaDA 43; it is separate from ordinary carryforwards. Ordinary business-investment credit use follows the territorial incorporation method below. Employee-share and new-company share-investment relief require their own eligibility and credit method; charitable giving follows the additional table below. The State 50% startup/80% gift figures do not apply automatically. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation
The new article86.8rent and87.10purchase income gates are not blanket conditions on every2026payment. Bizkaia NF2/2025DF3 and Álava NF3/2025DF1 expressly apply the rent gate to contracts entered into or extended from1January2026, and the purchase gate to habitual-home acquisitions and article87.5assimilated events from that date. Gipuzkoa's current statutory effect notes219/228 and NF1/2025effect register state the corresponding split. Keep the actual contract/extension, acquisition or assimilated-event date. For an otherwise eligible age40owner who purchased in2024, eligible2026mortgage expenditure10,000, general liquidable base70,000 and savings0, ordinary18%credit remains capped at1,530 before quota/lifetime restrictions; this new gate does not make it zero. An equivalent2026acquisition fails the new general-base gate. A pre2026unextended tenancy likewise does not acquire the new gate solely because2026rent is paid. Other housing conditions remain applicable.
The special adaptation route applies to article 87.5(c) works where dependency is severe Grade II or great Grade III. The works must be certified in the prescribed manner as necessary for accessibility, sensory communication or safe, dignified functioning. Qualifying work includes the habitual home, necessary common access elements between home and street and the specified electronic devices. Article 5(c) includes the specified rented, sublet or usufruct-occupied homes. Establish that the contributor is the disabled/dependent taxpayer, a taxpayer cohabiting with the specified disabled/dependent ascendant, descendant, spouse/registered partner or other person creating article 82 entitlement, or a co-owner obliged to pay the common-element works. An ordinary renovation or unproved disability status is not enough. Art. 87.4 ter/5(c).
For the certified Grade II/III branch, the ordinary special rate is 23% with annual credit limit 1,955. Under 4 ter.2 it becomes 25% with annual limit 2,346 where the taxpayer qualifies under the rural paragraph cross-reference or is under 36, including a young nonrural contributor. The other art. 86.2(a) categories expressly incorporated by 4 ter.2 also use its enhanced treatment. Otherwise eligible nonrural age 35 with 8,000 certified adaptation expense gives 8,000 × 25% = 2,000, below 2,346, before quota and the existing income/lifetime rules. This branch does not require both rural status and another enhanced condition. Art. 87.4 ter.
Keep housing-account deposits under 5(b) separate from actual adaptation works. The 4 ter.1 23%/1,955 special treatment excludes those deposits. Under 4 ter.2, the 25%/2,346 treatment also excludes them unless the relevant person is under 36. For joint assessment apply the stated 4 ter branches: 23%/1,955 under its first branch; 25%/2,346 where one or more entitled persons qualify under its second branch, with the housing-account exception requiring at least one relevant person under 36. Previously credited deposits cannot be credited again on later purchase/rehabilitation. Retain the existing income and lifetime limits and actual account-purpose/deadline conditions. Art. 87.4 ter/5(b)–(c).
For direct renewable-equipment installation, claim only when the equipment has been acquired and the required certificates are available, with all other requirements met. Keep the detailed taxpayer declaration, installer certificate and applicable registration. Photovoltaic self-consumption additionally requires the endorsed electrical-installation certificate and stamped commissioning declaration. Álava expressly postpones the equipment deduction to the year the certificates are issued if the other acquisition-year requirements were met but the certificates were missing. Equipment-only installations do not automatically inherit the separate efficiency project's 30%/A–B test. Sources: Bizkaia art. 91 quater, Álava art. 87 ter, Gipuzkoa art. 90 quater, paragraphs 2/6/8.
For an efficiency project meeting the at-least-30% nonrenewable-primary-energy reduction or A/B class condition, claim in the year the post-works energy-performance certificate is issued. Keep before/after certificates issued by a competent technician and registered under RD390/2021; the earlier certificate must be no more than two years before works begin. An otherwise qualifying 10,000 project paid in 2026 with its post-works certificate issued in 2027 gives zero project credit for 2026 and 1,500 for 2027 before quota/carry restrictions, even if the later certificate exists when filing the 2026 return. Sources: Bizkaia art. 91 quater, Álava art. 87 ter, Gipuzkoa art. 90 quater, paragraphs 2/6/8.
For qualifying works by a community of owners, allocate its eligible spending by the taxpayer's ownership participation coefficient. Community expenditure 100,000 and participation 10% give a 10,000 share; with corresponding exempt aid 2,000 attributable to that taxpayer, the below-cap base is 8,000 and credit 1,200. Each owner cannot claim the entire community expense. Retain the 20,000 annual base ceiling, exempt-aid reduction, fossil/business-use exclusions and same-spend purchase/rehabilitation incompatibility. Sources: Bizkaia art. 91 quater, Álava art. 87 ter, Gipuzkoa art. 90 quater, paragraphs 3/5/7.
Carry only credit unused because gross quota is insufficient into periods ending in the next five years. Álava/Gipuzkoa expressly require the maximum use each later year permits and forbid extending the old five-year deadline by accumulating it with newer deductions. Maintain separate origin, use and expiry ledgers: a 2027-origin balance's five following calendar-tax years are 2028–2032; adding a 2029 credit does not extend that old balance into 2033. Bizkaia paragraph 4 supplies its five-year insufficient-quota carry; excess expenditure above an annual base limit is not thereby established as carryable credit. Sources: Bizkaia art. 91 quater, Álava art. 87 ter, Gipuzkoa art. 90 quater, paragraph 4.
These are the controls stated in this Guide, recomputed. Álava art. 87.4 ter: an otherwise eligible non-rural taxpayer aged 35 with 8,000 of certified Grade II/III adaptation expense takes the enhanced 25% rate: 8,000 × 25% = 2,000, below the 2,346 annual limit. Home-energy credit, community of owners: community expenditure 100,000 and a 10% participation give a 10,000 share; less attributable exempt aid 2,000, the base is 8,000 (below the 20,000 annual base ceiling) and the credit is 1,200.
name: Álava enhanced adaptation credit and community energy-project share
inputs:
adaptation_expense: 8000
community_spend: 100000
participation: 0.10
exempt_aid: 2000
steps:
adaptation_credit: min(adaptation_expense * 0.25, 2346)
owner_share: community_spend * participation
energy_base: min(owner_share - exempt_aid, 20000)
energy_credit: energy_base * 0.15
expected:
adaptation_credit: 2000.00
owner_share: 10000.00
energy_base: 8000.00
energy_credit: 1200.00
| Official source | Provisions read | Read on |
|---|---|---|
| Bizkaia NF13/2013, current2026 consolidation | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Álava NF33/2013, current2026 consolidation | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Gipuzkoa NF3/2014,2026 consolidation | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Álava NF6/2005 | Late correction, interest, collection and offences cited above | 2026-10-27 |
| B: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| A: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| G: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| AR: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| GR: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| Gipuzkoa DF27/2025 DA1 | 2026monetary-correction coefficients used through the linked complete table | 2026-10-27 |
| B DF47/2014, A DF40/2014, G DF33/2014 | Entire operative instalment chapters B109–112/A105–108/G121–125: obligations, reference years, computations, offsets and filing | 2026-10-28 |
| Bizkaia, Álava, Gipuzkoa | Entire art75.2–3, two-decimal average and territorial business-gain/prior-loss differences | 2026-10-28 |
| Bizkaia, Álava, Gipuzkoa | Entire local protected-property, direct home-energy, environmental-vehicle and charger articles: beneficiary limit, claim-year/carry, cap-before-grant and Álava proportional charger aid | 2026-10-28 |
| Álava art. 87.4 ter/5(c), Bizkaia care/return provisions, Gipuzkoa arts. 83 bis/quater | Certified dependency adaptations, account/joint exceptions, professional-caregiver amount and separate return/accrual endpoints | 2026-10-28 |
| Bizkaia NF2/2025DF3, Álava NF3/2025DF1, Gipuzkoa current effect notes219/228 | Housing68000gate:2026+signed/extendedrentalcontracts and2026+home/assimilatedacquisitions, preserving earlier eligible payments | 2026-10-28 |
| Implementation source | Actual read scope | Read on |
|---|---|---|
| B DF47/2014 articles 66 bis/ter, actual DF133/2025 article1.Primero.10/11 | Complete selected qualification/deemed-return provisions and enacted insertion/effective date; broader qualification list and certificate alternative, AND evidence, precise refusal/recapture; not whole regulation | 2026-10-28 |
| G DF33/2014 articles63bis/ter, actual DF27/2025 article1.Primero.4/5, February2026 correction | Complete selected implementation provisions; 2025 effect, qualification incorporation and precise jobseeker/refusal/recapture; correction concerns housing numbering | 2026-10-28 |
| G DF6/2023 original11.3(f)/DT1, current body, May2023 correction, DF54/2023 | Actual qualification list/exceptional certificate/provisional expiry and commencement; full operative intervening correction/amendment read, leaving qualification provisions unchanged; selected current pages visually read | 2026-10-28 |
| Ley3/2023 article3, RD438/2024 articles45–47, actual5December2024 resolution/model | Documented activity-agreement definition, complete selected framework and complete resolution/annex; unemployment-specific deeming not silently extended to tax | 2026-10-28 |
| Ley14/2022 articles45/48 | Complete actual selected articles; exact48.2 exception cross-references and strict commute/public-transport-cost thresholds, not all other RGI defences | 2026-10-28 |
| A current regulation, DF42/2025, actual correction, DF19/2026 article2, family evidence page, campaign FAQ | Selected deductions chapter and amendment-instruction/search scopes; complete correction, article2 and actual authority evidence paragraphs; historical checked implementation scopes retained; narrow ordinary full-cessation certificate/IDC route now supplied as a labelled continuation under current83ter and own general117.2; additional tax triggers remain unconfirmed; FAQ is2025income/2026campaign | 2026-10-28 |
| F29/F30 official source | Actual selected read | Read on |
|---|---|---|
| B133-2025-original.pdf | Actual art1Tercero1 replacing49.1/4 from2026; not entire enactment. | 2026-10-28 |
| G27-2025-original.pdf | Actual art1Segundo1 full replacement45 andDF2 acquisition-date commencement. Bilingual Spanish operative column read; not full enactment. | 2026-10-28 |
| bizkaia-2025-enactment | Actual newlaw49 and acquisition-date commencement; selected enactment provisions, not whole enactment. | 2026-10-28 |
| alava-2025-enactment | Actual newlaw49 and acquisition-date commencement; selected enactment provisions, not whole enactment. | 2026-10-28 |
| Ordinary crypto official source | Actual selected read | Read on |
|---|---|---|
| A NF33/2013 arts.43–47/63/66/76, NF21/2025 art.2.Segundo3–5, own2024 instruction8.7/8.25, own2025 manual6.3.15 | Selected current cost/crypto/FIFO/loss/savings provisions and actual amendment. Release sentence still only(g)/(h); own fiat/swap/received basis/update explanation distinguished from later statutory amendments. | 2026-10-28 |
| B2026 coefficient enactment art.1, A2026 coefficient enactment art.1, G2026 coefficient enactment DA1 | Entire operative annual tables selected/read; acquisition-year factors, including2026 factor1.000, not full enactments. | 2026-10-28 |
| Basic share-credit source | Actual selected provisions/use | Read on |
|---|---|---|
| B original NF2/2025, A original NF3/2025 | B employee female-rate/mandatory-cooperative and A basic new-company25/30 amendments and their2025 effective provisions | 2026-10-28 |
| Álava ordinary jobseeker continuation | Own actual selected source | Read on |
|---|---|---|
| Current83ter/94/102.3, ownNFGT26/117 | Statutory eligibility/deeming/amount/carry and documents; own general later-loss repayment/interest versus original-claim correction. No bespoke extra refusal trigger found or imported | 2026-10-28 |
| OriginalNF3/2025, NF21/2025, own2025 manual12.2.10 | Added from2025;2026 first-degree/cohabiting-parent wording changed while jobseeker clause remains; actual2025 published registration method supports labelled continued2026 application, not a new campaign instruction | 2026-10-28 |
| Actual family evidence, Lanbide certificate instructions | Certificate/IDC plus underlying work-history reconciliation; period certificate does not distinguish unemployment from employed job-improvement status | 2026-10-28 |
Not yet confirmed: no item specific to these credits is open beyond those listed in the es-foral-income-tax Sources. No accountant attestation is claimed.
Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.
No historical approval records.
No issues recorded.
Depends on
General reference, not advice on your facts. Check with a professional before you file or pay.