Foral Income Tax Navarra Credits in Spain

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.

Who this applies to

An ordinary resident whose IRPF is Navarra's under the residence tests in es-foral-income-tax. Compute net income, the general and savings scales and the annual settlement in es-foral-income-tax first. Basque residents use es-foral-income-tax-basque-credits.

Rates, bands and thresholds

Navarra ordinary quota-credit catalogue

Credit,2026	Computation and gate	Primary source
Employment	Net work≤12,500:1,400;12,500–17,500:1,400−.14×(net−12,500);17,500–35,000:700;35,000–50,000:700−.02×(net−35,000);>50,000:400. For this test use all gross work receipts without exemptions/partial integration/17.2 reductions less deductible costs. Active-worker disability 33–<65:+50%;≥65:+100%. Cap at art 59.1 scale on net work.	Navarra DFL4/2008, current revision20April202662.5
Qualifying dependent self-employed worker	Same work-credit table, but only single unrelated client/qualifying TRADE, actual costs≤30% gross,≥70% income subject to withholding, formal compliance, no attribution entity and no salary except qualifying benefits≤4,000. Incompatible with 36(A.3)/(B.4) percentage allowance. Combine the permitted minor work benefit with business income for this credit.	Navarra DFL4/2008, current revision20April202662.10
Personal	1,084 each; add 264 age≥65 or 585 age≥75; add 766 disability 33–<65 or 2,757≥65. Additional income-tested personal credit:1,280 at income≤17,500;1,280−.0904×(r−17,500) to 30,000;150−.075×(r−30,000) to 32,000;none above 32,000. Use 64.5 income definition.	Navarra DFL4/2008, current revision20April202662.9(a),64.5
Ascendant	264 age≥65/qualifying disabled under 65, or 585 age≥75, cohabitation/economic-dependence/residence-centre conditions and income≤IPREM excluding exempt; if in a family unit,2×IPREM unit income cap.	Navarra DFL4/2008, current revision20April202662.9(b)(a')
Descendant basic	483/512/732/981/1,111/1,286 for first/second/third/fourth/fifth/sixth+. Unmarried, under 30, cohabiting or qualifying economically dependent, income≤IPREM excluding exempt; disabled qualifying descendants have no ordinary age cutoff.	Navarra DFL4/2008, current revision20April202662.9(b)(b')
Under 3/adopted descendant extra	644; international adoption 1,170 instead. Adoption period is civil-registration year and following 2.	Navarra DFL4/2008, current revision20April202662.9(b)(b')1
Income-related descendant increase	For r≤20,000 increase the entitled ordinal 1 descendant deduction 40%; for 20,000<r≤30,000 percentage=40−50×(r−20,000)/20,000, rounded 2 decimals; none where r>30,000. This is the current 62.9 rule, not repealedDA 58. Apply shares before each claimant's own uplift; use 64.5 r including exempt income/without listed reductions.	Navarra DFL4/2008, current revision20April202662.9(b)(b')2,64.5
Disabled ascendant/descendant extra	674 if 33–<65,2,360 if≥65, in addition to qualifying ordinary amounts; specified cohabitation/income/IPREM and unit tests. Guardianship/fostering/representative-curatorship assimilations apply. Shared entitlement generally split equally; closest degree priority/low-income fallback.	Navarra DFL4/2008, current revision20April202662.9(b)(c')
Domestic-care employer social contributions	75% of employer social contributions for qualifying household worker caring for child<16, qualifying ascendant/disabled relative or specified taxpayer≥65/disability≥65. This is not 75% of wages.	Navarra DFL4/2008, current revision20April202662.9(c)
Main-home rent	15%, credit cap 1,500, income≤30,000 and rent>10% income. Age<30 or qualifying single-parent family:20%,cap 1,600. Joint-income cap 60,000. Incompatible with 68 quinquies advanced rental scheme.	Navarra DFL4/2008, current revision20April202662.2,75.1
Union contributions	15%, base≤600, work-income recipient and information-return inclusion.	Navarra DFL4/2008, current revision20April202662.6
Political contributions	15%, base≤600, valid evidence and information-return inclusion.	Navarra DFL4/2008, current revision20April202662.8
Employee shares	15% men/20% women, annualcredit 1,500/2,000, lifetime 6,000/8,000,4-year carry; employer/group 3-of-prior 5-year service, continued 5-year service and 5-year share holding,≤20% related participation, unlisted company and report conditions. Observe increase-in-participation rule after prior 5-year disposal and statutory exceptions/recapture.	Navarra DFL4/2008, current revision20April202662.11
Renewable investment	15% eligible certified investment, up to 30% with specified zero-emission/storage/community/thermal uplifts; competent energy-body report fixes admissible investment and percentage, first return due after report. Exclude legally mandatory capacity except excess; special 70% eligible thermal-system rule and renewable heat-pump fraction. Business-use investments follow business-credit law.	Navarra DFL4/2008, current revision20April202662.12
New EV/PHEV	30% fullyelectric/5% plug-in hybrid;35%/10% if income≤30,000 individual or 60,000 family. Eligiblecategories/certifiedelectricrangeconditions, qualifying vehicles under the statutory category conditions; capped base 35,000 M1/N1;5,000 L1e/L2e;10,000 L3e/L4e/L5e;15,000 L6e/L7e; one vehicle per statutory category, no repeat credit for the same category for 5 years except justified loss, minimum 5-year ownership/no-transfer/no-cession rule; insurance indemnity reduces replacement-credit base; business-use follows corporate-credit law.	Navarra DFL4/2008, current revision20April202662.13
Charging infrastructure	15% admissible certified cost, +2 points at 7.4–22 kW,+5 points above 22 kW; basecap 5,000 normal-power,25,000 high-power≤50 kW,200,000 high-power>50 kW. Energy-body report; claim first return after report.	Navarra DFL4/2008, current revision20April202662.14

The aggregate bases for donations, union, political, renewable, vehicle and charger credits cannot exceed 25% of total taxable base under 64.1. Eligible unused energy/vehicle/charger credit carries four following years subject to that limit and quota. Do not apply the 25% ceiling to every family credit, or treat it as 25% of quota. A single investment cannot claim multiple credits without express permission; exempt grants reduce eligible investment base. Business investment credits use the separate 62.3/64.2 corporate-law limits. Navarra DFL4/2008, current revision20April202664.

Ordinary home-purchase relief is repealed under 62.1; historical protected/free-price-limited purchases require the actual transitional gateway in DA 33/35 and later DT provisions. Do not apply a blanket State pre-2013 rule or Basque 18% purchase credit. Gift credits follow Navarra DFL 2/2023; the donation table below distinguishes the ordinary 25% route from the qualified 80%/40% mecenazgo routes. Navarra DFL4/2008, current revision20April202662.1,62.4,DA 33,DA 35,DT 8.

DA 65 energy-efficiency relief is separate from renewable-investment 62.12. For 2026-paid home works,20% applies where registered before/after certificates establish at least 7% lower heating/cooling demand, annualbase 5,000;40% applies where nonrenewable-primary-energy consumption falls at least 30% or the home reaches classA/B, annualbase 7,500. Qualifying homes are the main home or another owned home actually residential-let or intended to be let before 31 December 2027. Certificate after works must issue before 1 January 2027; these two routes cannot cover the same works or works qualifying for the whole-building route. The 60% whole-building route covers predominantly residential building works in 2022–2027 producing at least 30% lower nonrenewable primary consumption or classA/B. Annualbase 5,000; qualifying excess expenditure carries fouryears with totalbase 15,000; post-works certificate before 1 January 2028. Allocate community spending by ownership coefficient. Exclude business-use portions; garage/storage qualify only with the home in the whole-building route, while individual 20%/40% routes exclude garage/storage/garden/pool/sports and similar annexes. Deduct exempt grants; eligible costs include necessary professional, technical, construction, equipment/material and certificate costs, excluding fossil-fuel equipment. Pay by card/transfer/namedcheque/bankdeposit, never cash. Registered pre-works certificate must be no more than 2 years old. Do not import the State 2026 solar 10%/20% route. Navarra DFL4/2008, current revision20April2026DA 65.

Navarra benefits credited after the differential quota

For a taxable, nonexempt qualifying birth-and-care benefit, compute the art 68 quater credit on the qualifying benefit amount, limited to the maximum Social Security benefit per child; where received across 2 taxyears allocate that maximum in proportion to receipts. The percentage is 25% at claimant income≤30,000; above 30,000 use max(0,25−10×(income−30,000)/30,000) percent, rounded 2 decimals. Income includes the benefit and exempt income, using 64.5's grossing-back rules. Equivalent qualifying public-service/mutuality and cooperative EPSV benefits follow the listed equivalents. Deduct this credit after the differential quota; do not both exempt the benefit and credit it. Navarra DFL4/2008, current revision20April202668 quater.

Art 68 widow/contributory-retirement/SOVI relief targets the 2026 annual threshold 15,400. Select the statutory category first: with entitlement to minimum supplements use the relevant minimum annual pension including specified gender-gap/maternity supplements; without that entitlement use qualifying actual annual pension amounts; concurrent pensions use the statutory sum. The provisional credit is the positive shortfall from 15,400. No member of the claimant's family unit may be obliged to file wealth tax. Total pension, other counted income and the credit must not exceed 21,619.59 individual or 30,800 for the family; reduce the credit by any excess, to zero. Exclude the specifically protected energy-poverty/home-loss grants. Annualise part-year pensions to determine the shortfall, then prorate to entitlement days. Guaranteed-income/minimum-vital-income receipts are incompatible for overlapping days; for part-year receipt prorate to days without those benefits. Widow-with-minimum-supplement and widow-SOVI categories permit the statutory advance application; already advanced amounts cannot be credited again in the return. Other widow/retirement categories prohibit an advance. Validate statutory category/pensionminimum, actual days and other income before giving the final amount. Navarra DFL4/2008, current revision20April202668(A)–(C), as amended for 2026.

Navarra preserved home-purchase credit

New ordinary purchases after the repeal do not acquire the old credit. For continuing mortgage payments or other preserved commitments, establish the investment date and which transition actually applies, before calculating a 2026 deduction. A loan refinance does not create a new qualifying acquisition date. Current Navarra's own consolidated text retains DT 15, DT 17 and DT 24. Its DT 17 is the 2013–2015 home-investment transition. The current BOE consolidation instead duplicates the unrelated 2022 direct-estimation renunciation under DT 17; this is a documented consolidation discrepancy, not evidence that the housing transition disappeared. Use the official Navarra provision together with its amending enactments. L DT 15, 17, 24; P DT 24; H17 arts 62.1, 75.

Qualifying preserved investment	Calculation in 2026
DT 15: home acquired/rehabilitated before 1 January 2013; rehabilitation/extension/accessibility works begun before that date; construction begun or promoter advances paid before that date; corresponding qualifying former matrimonial home	Apply 31 December 2012 substantive conditions, with the DT 15 override of 7,000 annual base individually /15,000 jointly. The later DT 17 income test is not imposed on this branch.
DT 17: corresponding acquisition/rehabilitation, works commencement or construction/promoter payments between 1 January 2013 and 31 December 2015	Apply 31 December 2015 substantive conditions and annual base 7,000 individual /15,000 joint, but the transition expressly replaces the old income test with the 31 December 2017 art 62.1(h)/75 thresholds described below.
DT 24: qualifying investments actually made in 2016 or 2017, with amounts outstanding for those same concepts paid from 2018 onwards; applicant has no DT 15/17 entitlement	Preserve art 62.1 as at 31 December 2017: protected housing with a surviving sale-price limitation, or the expressly permitted housing in municipalities below 10,000 outside Territorial Strategy subarea 10.4 where protected housing is unavailable; the certified disability-adaptation branch has its stated exception to protected status. Apply annual base 7,000 individual /15,000 joint and the 2017 income test.

Sources for this table: L DT 15, 17, 24; H12 art 62.1; H15 art 62.1; H17 arts 62.1, 75. Use each preserved version only through its current transition. The 2012 version's old 9,015/21,035 annual limits do not override DT 15's express 7,000/15,000 replacement.

The preserved rate is 15%, 18% for a family unit including at least two children, or 30% for a legally qualifying large family at 31 December. Accredited single-parent families or families in a legally recognised single-parent situation under LF 5/2019 receive the same home-credit treatment as large families. M pp 235–240. Eligible base includes amounts actually paid for acquisition/qualifying rehabilitation, acquisition expenses borne by the buyer, and mortgage principal, interest and other financing costs. Annual base above the applicable cap does not carry forward. Track the cumulative maximum base 120,000 per taxpayer, or 240,000 for the family unit under joint rules. Attribute joint-return deductions to the person generating the right. Under a community-of-acquisitions/gains marriage regime, presume marital payments came from that community and allocate by each spouse's share. For a replacement main home, no new base is available until paid amounts exceed previously deducted home base plus any gain exempt by reinvestment; keep the prior-home ledger. H12, H15, H17 arts 62.1, 75; L DT 8, 15, 17, 24.

For DT 17/24, calculate income_test = general taxable base + savings taxable base − qualifying compensatory spousal pension under arts 53, 54, 55.2. It must be strictly below the following preserved 2017 thresholds. Do not continue using the old 2015 20,000/22,000 test after the current DT 17 replacement. L DT 17.2; H17 arts 62.1(h), 75.1.

Deductible descendants /status	Individual ceiling	Joint family ceiling
General	24,000	48,000
One or two descendants qualifying for deduction	27,000	54,000
Three or more qualifying descendants, or qualifying large family, including accredited LF 5/2019 single-parent status	30,000	60,000

Increase an individual ceiling by 3,000 for the taxpayer's disability≥33% and<65%, or 7,000 at≥65%; add 1,500/3,500 respectively per qualifying disabled descendant. For joint assessment add 3,000/7,000 respectively for each taxpayer or deductible descendant, rather than the individual descendant amounts. Equality to the final ceiling fails. H17 arts 62.1(h), 75.1.

The preserved ordinary home conditions require actual permanent occupation within 12 months of acquisition/completion and continuity for three years. Death or documented circumstances necessarily requiring the move/nonoccupation give the statutory exceptions; an employment-provided home has the specified deferred occupation rule. Construction normally must finish within four years of the start of investment; an insolvent promoter gives the prescribed four-year extension with the required return and proof, while other exceptional stoppages require an extension application within 30 days of the initial breach. Repairs and ordinary improvements alone are not an acquisition. Simultaneously acquired storage and up to two garages, plus the urbanistically necessary land, have the specific ancillary-property inclusion. Disability adaptations need the competent certification and the specified occupant/relationship conditions. Use the version-specific legal file and its preserved reg 51–52 conditions, not a fresh 2026 purchase assumption. H12, H15, H17 art 62.1; R historical arts 51–52; L DT 15, 17, 24.

Retain historic grants correctly: under preserved reg 52.5, capital acquisition/rehabilitation grants were savings gains rather than a reduction of purchase-credit base, while interest-subsidy grants reduced that base and were not taxable income. Check any separate current statutory exemption applicable to the actual grant before treating it as taxable. The credit also requires the statutory increase in verified net assets at least equal to the qualifying investment excluding financing interest/charges. Failure of a continuing condition requires recovery of the wrongly deducted credit with statutory interest under art 83.4/reg 55. R preserved art 52.5 and current art 55; P arts 65, 83.4.

DA 28 separately preserves qualifying certified 2009–2011 rehabilitation under DT 15: 18/21/33%, or 20/23/35% if the certified works include energy-efficiency improvement. Provisional protected-rehabilitation qualification must have been requested and granted during 1 January 2009–31 December 2011; works receiving the specified extraordinary interior-reform subsidy are excluded. This is a preserved rehabilitation branch, not a new 2026 works credit. P, L DA 28; M p 240.

DA 33/35 add five percentage points to the otherwise applicable 15/18/30 rates, yielding 20/23/35%, for the first tax period in which the buyer pays and the next nine immediately following periods. DA 33 requires a first acquisition of certified limited-free-price housing with an administratively stamped contract by 31 December 2011. DA 35 concerns officially certified protected/VPT housing within the enactment's administratively visaed 15 June 2009–31 December 2011 contract cohort. Both refer to DT 15. A later mortgage payment or refinance does not restart the ten-period enhancement. Thus a first qualifying payment in 2011 has its last enhanced year in 2020; no enhancement in 2026 on that history. Check the actual first-payment year before excluding or granting an uplift. P DA 33, DA 35 and its enactment scope; L same provisions.

For the lifetime counter, DT 8 excludes qualifying pre-1999 home bases deducted before LF 22/1998 took effect, except then-unapplied housing-account deductions. P, L DT 8; M p 240.

Example: a qualifying pre-2013 borrower pays 10,000 in 2026, has remaining lifetime capacity and sufficient quota. Individual base is 7,000, giving credit 1,050 at 15%, 1,260 at 18%, or 2,100 at 30%. A DT 17 taxpayer with one qualifying child and no disability, test income exactly27,000, gets zero because the ceiling is strict. These credits reduce quota only to zero; they are not the refundable housing advances below. L DT 15/17; H12, H17 arts 61–62.

Navarra Emanzipa and DAVID: complete income and monthly method

The advance application is constitutive: a tax-return-only claim creates no right. Determine the latest income-tax period whose ordinary filing deadline has ended at the application date; if the latest campaign remains open, use the preceding campaign. Match the SARA denominator to that same income year. The official calculator expressly uses income of year n × N × 0.94 / SARA of year n. In October 2026, the latest ended campaign is income 2025, so use 10,919.71. Resolution 357/2026 establishes 11,201.44 for income year 2026; use it when 2026 is the relevant income year, including after that campaign ends in2027. Do not substitute the newest published SARA into a different income year. P art 68 quinquies B.5/C.1; HC; S26.

For Emanzipa, age 23–35 inclusive at year-end, calculate income as general taxable base plus exempt income, without the household N/T weighting used for DAVID. The upper limit is22,000 for an individual outside a family unit or33,000 for the combined family unit. OF 187E/2026 increases the minimum from3,000 to 5,000, enters into force on 18 September 2026 (day after BON publication17September), and expressly applies to annual renewals approved from entry into force. New applications from18September use5,000; do not retroactively apply it to awards/renewals approved before that change. Rest of the statutory conditions remain. Monthly household benefit is min(50% × monthly rent,280). Divide that amount equally by every contract holder, including holders who cannot qualify, to compute each eligible holder's benefit. A620-rent contract with two holders gives140 each; one eligible holder cannot absorb the other's140. P art 68 quinquies A/C.7, DA67; E; ES.

For DAVID, calculate the household's weighted income IFP=BI×N×0.94; calculate r=IFP/SARA_same_income_year. BI adds the applicants' and their spouses'/registered partners' general taxable bases (a negative general base is treated as zero) and actually received exempt income. Recast another tax administration's return on the same Navarra basis. Exclude judicial child-maintenance payments received by parents and nonperiodic public emergency/extraordinary social assistance. In the housing access/census calculation also include a cohabiting parent living with common children, even without marriage/registered partnership, as housing-law art 18.3 expressly requires. HR arts7–8, AnnexII; HL art 18.3.

For a widowed/separated/divorced applicant or dissolved registered partnership where the last return still covered the relationship, use only the applicant's income under separation of property; otherwise use the greater of own individual income and50% of the couple's joint income. Family membership follows the PIT family-unit definition with the regulation's shared-parental-authority presumption, not every economically dependent adult child. The wider inclusion of every cohabitant in AnnexII is expressly for protected-rent subsidy art 28; do not indiscriminately add unrelated housemates to the ordinary DAVID family unit. HR art 7, AnnexII.

Family members	N
One	1
Two	0.75
Three	0.70
Four	0.66
Each additional member	Subtract0.04 from the four-person factor

AnnexII moves to the next family-size band if one or more members have disability≥33%, and to the next band if one or more are aged≥65%; both circumstances give the second next band. Housing-law art 25 bis.3 extends the same weighting treatment to recognised gender-violence victims. Use evidence of the recognised circumstance. The official calculator summarises these as counting qualifying people twice, but its summary uses strict wording “over65/over33%” and does not explain the AnnexII “one or more” category treatment. At those boundaries or with multiple overlapping persons/categories, use the law/regulation and retain the official calculation/decision rather than multiplying every category without support. An ordinary four-member household with no such circumstance hasN0.66; a one-member household with a single disability≥33% hasN0.75. HR AnnexII; HL art 25 bis.3; HC.

The ordinary DAVID access minimum follows the protected-rental census minimum, currently 5,000 weighted household income under housing-law art 18, as confirmed by OF 187E/2026's preamble. The upper credit condition remains r<1.7. The applicant must have been registered in the protected-housing applicant census before1January of the application year, or hold the alternative protected-housing lease administratively visaed before that date. Do not require a rolling full twelve months where the statute says before1January. P art 68 quinquies B.1/C.2; HL arts18,21; E.

Ordinary DAVID ratio r	Monthly benefit
r<1	min(50%×rent,340)
1≤r<1.4	min(50%×rent,280)
1.4≤r<1.7	min(50%×rent,220)
r≥1.7	No entitlement under this route

At income-year 2025 SARA, the thresholds are10,919.71;15,287.594;18,563.507. At income-year 2026 SARA they are11,201.44;15,682.016;19,042.448. Compare unrounded IFP/threshold values before assigning a band; do not round a claimant below a strict boundary. With BI20,000 and two members, IFP14,100: it is in the280 band under either year's denominator. At rent 650, the monthly amount is280. With BI10,000, one ordinary member, IFP9,400, the amount is325, below the340 cap. P art 68 quinquies B; HC; S26.

For the VAIS branch, prior recognised participation before1January of the application/renewal year is required. Its benefit is min(60%×rent,360) for a maximum of two consecutive years; the statutory scheme still awards/reviews the advance as prescribed. The minimum-income test is the one for access to VAIS, not automatically the ordinary5,000 census minimum. DF 61/2013 art 72 requires weighted income below one SARA, incorporates the programme conditions in art 68 but expressly excepts its minimum-income requirement, and requires recognised programme participation/social-integration commitments, the art 68 three-year uninterrupted Navarra residence condition, and the remaining applicable access conditions. Obtain the VAIS decision and verified programme status before applying its60% route; a low-income tenant is not automatically a VAIS beneficiary. P art 68 quinquies B.1(b),B.4,C.2(b),D.3; HR arts68,72; DS.

For both advance schemes, rent must be≤700 per month, the home must be habitual/permanent, and the statutory property/asset/relationship exclusions must be checked for the applicant and relevant family. The law bars other-home rights subject to its combined unsuitability/accepted public-offer exception; disposals in the last five years producing over60,000; savings-part income over5,000; assets/financial rights over90,000 excluding qualifying business assets; and first-/second-degree relationship with the individual landlord or corporate landlord's shareholders. No subletting status qualifies. One DAVID household/applicant per home; Emanzipa and DAVID cannot both be granted over the same home and are mutually incompatible with art 62.2 annual rental credit. The service also excludes a protected-rental subsidy or extraordinary/emergency assistance paying the same rent and cohabitation with another DAVID recipient. P art 68 quinquies C; DS.

Apply through the official advance procedure; Emanzipa's application is electronic. The authority has three months to decide, with negative administrative silence; the statutory advance right is granted for one year subject to renewal and any special VAIS maximum. Upload bank rent evidence specifying landlord, property address and month; justify each month before the first day of the next month or lose that month's advance. Retain the award, monthly bank proof and annual statement. Excess advances on a later failure must be regularised in the differential quota of the failure year with late-payment interest from receipt; a nonfiler follows the housing authority's recovery procedure. P art 68 quinquies D–E; DS.

Worked example

The text's own control: Navarra preserved home-purchase credit at three rates

This is the control stated under "Navarra preserved home-purchase credit", recomputed. A qualifying pre-2013 borrower pays 10,000 in 2026, with remaining lifetime capacity and sufficient quota. The individual base is 7,000, giving 1,050 at 15%, 1,260 at 18% or 2,100 at 30%, according to the taxpayer's own preserved rate. The credits reduce quota only to zero.

name: Navarra preserved home-purchase credit at 15%, 18% and 30%
inputs:
  base: 7000
steps:
  credit_15: base * 0.15
  credit_18: base * 0.18
  credit_30: base * 0.30
expected:
  credit_15: 1050.00
  credit_18: 1260.00
  credit_30: 2100.00

Sources

Official source	Provisions read	Read on
Navarra DFL4/2008, current revision20April2026	Current residence/base/scales/credits/settlement and withholding allocation provisions cited above	2026-10-27
Navarra DF174/1999, annotated current regulation with historical versions distinguished	Current residence/base/scales/credits/settlement and withholding allocation provisions cited above	2026-10-27
P: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
L: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
R: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
H12: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
H15: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
H17: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
HL: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
HR: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
E: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
S26: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
HC: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
DS: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
ES: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
M: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
Navarra regulation, IRPF law, OF40/2009, 2011 enacted amendment, 2026 enacted amendment, entrepreneur DA3	R78/91–94, L80.6/DA44/DA62, OF40art2 with enacted6500 correction, current electronic filing and actual entrepreneur instalment exemption	2026-10-28

Not yet confirmed: Overlapping multiple DAVID special-weighting categories require the law and the official calculation/award rather than unsupported cumulative counting. No accountant attestation is claimed.