Name: OpenAccountants MCP Server
Author: OpenAccountants

openaccountants/skills/es-irpf-deductions.md

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1	---
2	name: es-irpf-deductions
3	description: >
4	Use this skill whenever asked about Spanish regional tax deductions (deducciones autonomicas), IRPF deductions by Comunidad Autonoma, or territory-specific tax benefits. Trigger on phrases like "deducciones autonomicas", "deduccion por vivienda", "deduccion por familia numerosa", "deduccion por nacimiento", "deduccion Madrid", "deduccion Cataluna", "deduccion Valencia", "deducciones por discapacidad", "deducciones por alquiler", "deducciones IRPF por comunidad", "casilla AEAT", "territory deductions Spain", "regional tax credits Spain", "Ceuta Melilla deduction", "foral deductions", "Pais Vasco IRPF", "Navarra IRPF", "deduccion por donativo", "deduccion por guarderia", "deduccion por maternidad autonomica", or any question about which IRPF deductions apply in a specific Spanish territory. ALWAYS read this skill before advising on territory-specific deductions.
5	version: 1.0
6	jurisdiction: ES
7	tax_year: 2025
8	category: international
9	depends_on:
10	- es-income-tax
11	---
12
13	# Spain IRPF Regional Deductions (Deducciones Autonómicas) Skill v1.0
14
15	> Based on work by [Nambu89 (Impuestify)](https://github.com/Nambu89/Impuestify) and [Pau March (larenta)](https://github.com/paumrch/larenta), licensed under MIT. Adapted for the OpenAccountants format.
16
17	---
18
19	## Section 1 -- Quick Reference
20
21	\| Field \| Value \|
22	\|---\|---\|
23	\| Country \| Spain (Estado Español) \|
24	\| Tax \| IRPF -- Deducciones Autonómicas (Cuota Autonómica) \|
25	\| Currency \| EUR only \|
26	\| Tax year \| Calendar year (año natural) \|
27	\| Legislation \| LIRPF Art. 77; Each Comunidad Autónoma's own tax law \|
28	\| Authority \| AEAT + Regional tax agencies (ATC, ATV, etc.) \|
29	\| Total known deductions \| ~339 in common territory + additional in foral territories \|
30	\| Territories covered \| 15 common territory CCAA + 4 foral (Álava, Bizkaia, Gipuzkoa, Navarra) + Ceuta + Melilla \|
31	\| Skill version \| 1.0 \|
32
33	---
34
35	## Section 2 -- How Regional Deductions Work
36
37	### The Dual Structure of Spanish IRPF
38
39	Spanish IRPF is split 50/50 between the State (cuota estatal) and the Autonomous Community (cuota autonómica). The state portion is fixed nationwide; the regional portion is where each CCAA can:
40
41	1. Modify the regional tax brackets (escala autonómica)
42	2. Create regional deductions (deducciones autonómicas) that reduce the cuota autonómica
43
44	Regional deductions apply AFTER computing the cuota íntegra autonómica. They reduce the tax owed to the regional government. They do NOT reduce the state portion.
45
46	### Key Principles
47
48	- Deductions are claimed on Modelo 100 (annual IRPF return), in the autonomous community section
49	- Each deduction has a specific AEAT casilla (box number)
50	- Most deductions have income limits (base imponible general + base imponible del ahorro)
51	- Joint filing (tributación conjunta) may double some limits
52	- Deductions cannot generate a negative cuota autonómica (floor = 0)
53
54	---
55
56	## Section 3 -- Deductions by Territory: Common Territory (Territorio Común)
57
58	### 3.1 Andalucía (15 deductions)
59
60	\| Category \| Deduction \| Key Requirements \|
61	\|---\|---\|---\|
62	\| Familia \| Por nacimiento o adopción de hijos \| Recent birth/adoption \|
63	\| Familia \| Por adopción internacional \| International adoption \|
64	\| Familia \| Familia monoparental \| Single parent with dependents \|
65	\| Discapacidad \| Contribuyente con discapacidad \| Taxpayer disability ≥33% \|
66	\| Discapacidad \| Cónyuge con discapacidad \| Spouse disability ≥33% \|
67	\| Vivienda \| Inversión vivienda protegida / jóvenes \| Protected housing or under 35 \|
68	\| Vivienda \| Alquiler vivienda habitual \| Habitual residence rental \|
69	\| Inversión \| Adquisición acciones sociedades \| Investment in new companies \|
70	\| Donaciones \| Donativos con finalidad ecológica \| Ecological donations \|
71	\| General \| Deducción aplicable con carácter general \| Income below threshold \|
72	\| Salud \| Gastos defensa jurídica laboral \| Employment legal costs \|
73
74	### 3.2 Aragón (21 deductions)
75
76	\| Category \| Deduction \| Key Requirements \|
77	\|---\|---\|---\|
78	\| Familia \| Nacimiento o adopción tercer hijo+ \| 3rd or subsequent child \|
79	\| Educación \| Libros de texto y material escolar \| School-age children \|
80	\| Vivienda \| Adquisición vivienda habitual víctimas terrorismo \| Terrorism victims \|
81	\| Inversión \| Acciones entidades segmento empresas en expansión \| Listed growth companies \|
82	\| Inversión \| Adquisición acciones/participaciones nuevas sociedades \| New company investment \|
83	\| Donaciones \| Donaciones ecológicas e I+D \| R&D and ecological \|
84	\| Discapacidad \| Gastos formación autonomía discapacitados \| Disability training expenses \|
85
86	### 3.3 Asturias (Principado de Asturias) (27 deductions)
87
88	\| Category \| Deduction \| Key Requirements \|
89	\|---\|---\|---\|
90	\| Familia \| Adopción internacional \| International adoption \|
91	\| Familia \| Partos múltiples / adopción simultánea \| Multiple births \|
92	\| Familia \| Familias numerosas \| Large families \|
93	\| Familia \| Familias monoparentales \| Single-parent families \|
94	\| Educación \| Libros de texto y material escolar \| School-age children \|
95	\| Educación \| Gastos formación contribuyentes \| Training expenses \|
96	\| Vivienda \| Inversión vivienda habitual protegida \| Protected housing \|
97	\| Vivienda \| Arrendamiento vivienda habitual \| Rent ≤ income limits \|
98	\| Territorial \| Trabajadores cuenta propia zonas rurales \| Self-employed in rural areas \|
99	\| Territorial \| Gastos transporte público concejos despoblación \| Public transport in depopulating areas \|
100	\| Trabajo \| Traslado domicilio fiscal a Asturias \| Relocating to Asturias \|
101
102	### 3.4 Islas Baleares (Illes Balears) (25 deductions)
103
104	\| Category \| Deduction \| Key Requirements \|
105	\|---\|---\|---\|
106	\| Familia \| Gastos adquisición libros texto \| School books \|
107	\| Familia \| Gastos aprendizaje extraescolar idiomas \| Language classes \|
108	\| Vivienda \| Arrendamiento vivienda habitual jóvenes/discapacitados \| Under 36 or disabled, rental \|
109	\| Donaciones \| Donaciones investigación, desarrollo, innovación \| R&D&I donations \|
110	\| Donaciones \| Donaciones patrimonio histórico \| Heritage preservation \|
111	\| Salud \| Gastos ascendientes mayores 65 años \| Elderly care expenses \|
112
113	### 3.5 Canarias (27 deductions)
114
115	\| Category \| Deduction \| Key Requirements \|
116	\|---\|---\|---\|
117	\| Donaciones \| Donaciones finalidad ecológica \| Ecological donations \|
118	\| Donaciones \| Donaciones rehabilitación patrimonio \| Heritage rehabilitation \|
119	\| Educación \| Gastos estudios educación superior \| University/higher education \|
120	\| Territorial \| Traslado residencia a otra isla \| Inter-island relocation \|
121	\| Vivienda \| Inversión vivienda habitual \| Habitual residence acquisition \|
122	\| Familia \| Nacimiento o adopción \| Birth/adoption \|
123	\| Familia \| Gastos guardería \| Nursery expenses \|
124
125	Note: Canarias also has specific indirect tax benefits (IGIC instead of IVA) and the RIC (Reserva para Inversiones en Canarias) which affects corporate tax. These are NOT IRPF deductions.
126
127	### 3.6 Cantabria (18 deductions)
128
129	\| Category \| Deduction \| Key Requirements \|
130	\|---\|---\|---\|
131	\| Familia \| Cuidado familiares dependientes \| Dependent family care \|
132	\| Familia \| Gastos guardería menores 3 años \| Nursery for children under 3 \|
133	\| Vivienda \| Arrendamiento vivienda habitual jóvenes \| Rental for young people \|
134	\| Vivienda \| Obras mejora vivienda \| Home improvement works \|
135	\| Donaciones \| Donativos fundaciones Cantabria \| Donations to Cantabrian foundations \|
136
137	### 3.7 Castilla y León (22 deductions)
138
139	\| Category \| Deduction \| Key Requirements \|
140	\|---\|---\|---\|
141	\| Familia \| Nacimiento o adopción \| Birth/adoption \|
142	\| Familia \| Cuidado hijos menores \| Childcare expenses \|
143	\| Familia \| Familias numerosas \| Large families \|
144	\| Actividad Económica \| Fomento emprendimiento \| Entrepreneurship promotion \|
145	\| Vivienda \| Adquisición vivienda jóvenes zonas rurales \| Young people buying in rural areas \|
146	\| Vivienda \| Alquiler vivienda habitual jóvenes \| Rental for young people \|
147
148	### 3.8 Castilla-La Mancha (25 deductions)
149
150	\| Category \| Deduction \| Key Requirements \|
151	\|---\|---\|---\|
152	\| Familia \| Nacimiento o adopción \| Birth/adoption \|
153	\| Familia \| Familia numerosa \| Large family \|
154	\| Discapacidad \| Contribuyentes con discapacidad \| Disability ≥33% \|
155	\| Vivienda \| Adquisición vivienda habitual jóvenes \| Young people (<36) buying home \|
156	\| Vivienda \| Arrendamiento vivienda habitual jóvenes \| Young people renting \|
157	\| Donaciones \| Donaciones finalidad medioambiental \| Environmental donations \|
158	\| Educación \| Gastos educativos \| Educational expenses \|
159
160	### 3.9 Cataluña (Catalunya) (10 deductions)
161
162	\| Category \| Deduction \| Key Requirements \|
163	\|---\|---\|---\|
164	\| Familia \| Nacimiento o adopción hijo \| Birth/adoption \|
165	\| Donaciones \| Donativos lengua catalana/occitana \| Catalan/Occitan language promotion \|
166	\| Donaciones \| Donativos investigación científica \| Scientific research donations \|
167	\| Vivienda \| Alquiler vivienda habitual \| Habitual residence rental \|
168	\| Educación \| Intereses préstamos máster/doctorado \| Loan interest for postgraduate studies \|
169
170	Note: Cataluña has fewer deductions but applies modified regional brackets that can result in a higher overall rate for high earners.
171
172	### 3.10 Comunidad Valenciana (44 deductions -- most of any CCAA)
173
174	\| Category \| Deduction \| Key Requirements \|
175	\|---\|---\|---\|
176	\| Familia \| Nacimiento, adopción, acogimiento \| Birth/adoption/foster care \|
177	\| Familia \| Nacimiento o adopción múltiples \| Multiple births \|
178	\| Familia \| Hijos con discapacidad \| Children with disabilities \|
179	\| Familia \| Familia numerosa o monoparental \| Large or single-parent family \|
180	\| Familia \| Custodia guarderías \| Nursery custody expenses \|
181	\| Familia \| Conciliación trabajo-familia \| Work-family balance \|
182	\| Vivienda \| Arrendamiento vivienda habitual \| Habitual residence rental \|
183	\| Vivienda \| Adquisición vivienda habitual discapacitados \| Home purchase by disabled \|
184	\| Vivienda \| Primera adquisición vivienda jóvenes ≤35 \| First home under 35 \|
185	\| Sostenibilidad \| Instalaciones autoconsumo renovable \| Renewable self-consumption \|
186	\| Movilidad \| Adquisición vehículos nuevos \| New vehicle purchase \|
187	\| Donaciones \| Donativos medioambientales \| Environmental donations \|
188	\| Donaciones \| Donaciones patrimonio cultural valenciano \| Valencian cultural heritage \|
189	\| Educación \| Gastos educativos: libros, transporte, comedor \| School expenses \|
190
191	### 3.11 Extremadura (13 deductions)
192
193	\| Category \| Deduction \| Key Requirements \|
194	\|---\|---\|---\|
195	\| Familia \| Cuidado hijos menores 14 años \| Childcare for children under 14 \|
196	\| Vivienda \| Adquisición vivienda habitual jóvenes \| Young people buying home \|
197	\| Vivienda \| Alquiler vivienda habitual jóvenes \| Young people renting \|
198	\| Trabajo \| Trabajo dependiente \| Dependent employment income \|
199	\| Donaciones \| Donaciones entidades Extremadura \| Regional donations \|
200
201	### 3.12 Galicia (21 deductions)
202
203	\| Category \| Deduction \| Key Requirements \|
204	\|---\|---\|---\|
205	\| Familia \| Nacimiento o adopción \| Birth/adoption \|
206	\| Familia \| Familia numerosa \| Large family \|
207	\| Familia \| Cuidado hijos menores \| Childcare \|
208	\| Vivienda \| Inversión vivienda habitual \| Home purchase \|
209	\| Vivienda \| Alquiler vivienda habitual \| Rental \|
210	\| Educación \| Gastos universitarios \| University expenses \|
211	\| Discapacidad \| Contribuyentes con discapacidad ≥33% \| Disability \|
212	\| Donaciones \| Donativos entidades gallegas \| Galician donations \|
213
214	### 3.13 La Rioja (23 deductions)
215
216	\| Category \| Deduction \| Key Requirements \|
217	\|---\|---\|---\|
218	\| Familia \| Nacimiento y adopción \| Birth/adoption \|
219	\| Vivienda \| Inversión vivienda habitual jóvenes \| Young people buying \|
220	\| Vivienda \| Alquiler vivienda habitual jóvenes \| Young people renting \|
221	\| Movilidad \| Adquisición bicicletas pedaleo no asistido \| Non-electric bicycle purchase \|
222	\| Donaciones \| Donativos culturales, medioambientales \| Cultural/environmental donations \|
223	\| Educación \| Gastos escolarización \| School expenses \|
224
225	### 3.14 Comunidad de Madrid (26 deductions)
226
227	\| Category \| Deduction \| Key Requirements \|
228	\|---\|---\|---\|
229	\| Familia \| Nacimiento o adopción \| EUR 600/child (EUR 600 additional if multiple) \|
230	\| Familia \| Adopción internacional \| EUR 600/child \|
231	\| Familia \| Acogimiento familiar menores \| EUR 600-900/minor \|
232	\| Familia \| Acogimiento no remunerado mayores 65/discapacitados \| EUR 900/person \|
233	\| Vivienda \| Arrendamiento vivienda habitual \| 30% rent, max EUR 1,000 (under 35) \|
234	\| Actividad Económica \| Fomento autoempleo jóvenes <35 \| EUR 1,000 for new self-employed under 35 \|
235	\| Territorial \| Cambio residencia municipio despoblación \| Relocation to depopulating area \|
236	\| Donaciones \| Donativos fundaciones culturales \| 15% of donations \|
237	\| Donaciones \| Donativos medioambientales \| 15% of donations \|
238	\| Educación \| Gastos educativos (escolaridad, idiomas, vestuario) \| EUR 400-900/child depending on stage \|
239
240	Madrid typical income limits for housing deductions:
241	- Base imponible general + ahorro < EUR 25,620 (individual) / EUR 36,200 (joint)
242
243	### 3.15 Región de Murcia (22 deductions)
244
245	\| Category \| Deduction \| Key Requirements \|
246	\|---\|---\|---\|
247	\| Familia \| Gastos guardería menores 3 años \| Nursery for children under 3 \|
248	\| Vivienda \| Inversión vivienda habitual jóvenes \| Young people buying home \|
249	\| Vivienda \| Arrendamiento vivienda habitual \| Rental deduction \|
250	\| Sostenibilidad \| Instalaciones recursos energéticos renovables \| Renewable energy installations \|
251	\| Donaciones \| Donativos medioambientales \| Environmental donations \|
252	\| Discapacidad \| Contribuyentes con discapacidad \| Disability ≥33% \|
253
254	---
255
256	## Section 4 -- Foral Territories
257
258	### 4.1 País Vasco (Álava, Bizkaia, Gipuzkoa)
259
260	The three Basque provinces have their OWN IRPF system entirely separate from the common territory. They set their own:
261	- Tax brackets (generally lower than common territory for low-to-mid incomes)
262	- Deductions (different catalogue)
263	- Minimum exemptions
264
265	Key differences from common territory:
266	- IRPF brackets: 7 progressive brackets from 23% to 49% (2025)
267	- Mínimo personal exento: EUR 5,472
268	- No split state/regional -- single scale
269	- Own deductions catalogue not covered by AEAT XSD
270
271	Regime classifier: If the taxpayer's fiscal residence is in País Vasco, use foral basque rules. Do NOT apply common territory deductions.
272
273	### 4.2 Navarra (Comunidad Foral de Navarra)
274
275	Navarra has its own complete IRPF system:
276	- 11 progressive brackets from 13% to 52.8%
277	- Mínimo personal: ~EUR 5,500
278	- Own deductions set
279	- Filed with Hacienda Foral de Navarra, NOT AEAT
280
281	Regime classifier: If fiscal residence is Navarra, use foral navarra rules exclusively.
282
283	### 4.3 Ceuta and Melilla
284
285	Ceuta and Melilla are NOT autonomous communities but autonomous cities. They use the common territory IRPF scale but benefit from:
286	- 60% deduction on cuota íntegra (Art. 68.4 LIRPF) for income generated there
287	- 50% bonificación on cuota autónomos for specific sectors (Agriculture, Industry, Commerce, Tourism)
288	- This effectively means total IRPF rates are ~40% of what common territory taxpayers pay
289
290	---
291
292	## Section 5 -- Deduction Categories Explained
293
294	\| Category \| Count \| Description \|
295	\|---\|---\|---\|
296	\| Familia \| 74 \| Birth, adoption, large families, childcare, single parents \|
297	\| Vivienda \| 74 \| Home purchase, rental, renovation, protected housing \|
298	\| General \| 65 \| Broad-application deductions, income-based \|
299	\| Donaciones \| 39 \| Ecological, cultural, scientific, heritage donations \|
300	\| Discapacidad \| 27 \| Taxpayer or family member disability ≥33% \|
301	\| Educación \| 20 \| School materials, tuition, university, training \|
302	\| Inversión \| 18 \| Startup investment, company shares \|
303	\| Salud \| 9 \| Healthcare, elderly care, legal costs \|
304	\| Sostenibilidad \| 3 \| Renewable energy, self-consumption installations \|
305	\| Territorial \| 3 \| Rural depopulation incentives, island relocation \|
306	\| Trabajo \| 3 \| Employment mobility, relocation \|
307	\| Movilidad \| 2 \| Vehicle/bicycle purchase \|
308	\| Actividad Económica \| 2 \| Self-employment, entrepreneurship \|
309
310	---
311
312	## Section 6 -- How to Apply Regional Deductions (Computation)
313
314	### Step-by-Step Process
315
316	1. Identify the taxpayer's Comunidad Autónoma of fiscal residence (where they lived on 31 December of the tax year)
317	2. Compute the cuota íntegra autonómica using that CCAA's regional brackets
318	3. Apply mínimo personal y familiar at the regional rate to get cuota líquida autonómica
319	4. Sum all applicable regional deductions for which the taxpayer qualifies
320	5. Cap: Total deductions cannot exceed the cuota líquida autonómica (floor = 0)
321	6. Result: Cuota diferencial autonómica = cuota líquida autonómica - deducciones autonómicas
322
323	### Common Eligibility Requirements
324
325	Most deductions require:
326	- Income limit: Base imponible general + base imponible del ahorro below a threshold (varies by CCAA, typically EUR 25,000-30,000 individual, EUR 36,000-50,000 joint)
327	- Residency: Fiscal residence in the CCAA during the full tax year
328	- Documentation: Supporting invoices, certificates, or official documents
329	- Non-duplication: Cannot apply overlapping state and regional deductions for the same expense
330
331	---
332
333	## Section 7 -- Conservative Defaults
334
335	\| Ambiguity \| Default \|
336	\|---\|---\|
337	\| Unknown Comunidad Autónoma \| DO NOT apply any regional deductions; ask first \|
338	\| Income limit unknown \| Assume limit is exceeded (conservative = no deduction) \|
339	\| Foral vs common territory unknown \| Ask -- critical difference in entire tax computation \|
340	\| Joint vs individual filing unknown \| Assume individual (lower deduction limits) \|
341	\| Child disability not documented \| Do not apply disability deduction \|
342	\| Duration of residency in CCAA unknown \| Ask -- partial-year residency affects eligibility \|
343
344	---
345
346	## Section 8 -- Worked Example: Madrid Taxpayer
347
348	Input: María, 32, single, one child born 2025, rents apartment EUR 800/month. Base imponible EUR 22,000. Fiscal residence: Madrid.
349
350	Applicable Madrid deductions:
351	1. Por nacimiento de hijos: EUR 600
352	2. Arrendamiento vivienda habitual (under 35): 30% × EUR 9,600 annual rent = EUR 2,880, capped at EUR 1,000
353	3. Total deductions: EUR 600 + EUR 1,000 = EUR 1,600
354
355	Result: María's cuota autonómica is reduced by EUR 1,600.
356
357	---
358
359	## Section 9 -- Casilla Reference (AEAT Modelo 100)
360
361	Regional deductions are declared in casillas 0850-1200+ of the AEAT Modelo 100 form. Each CCAA has assigned casilla ranges. Key ranges:
362
363	\| CCAA \| Casilla Range (approximate) \|
364	\|---\|---\|
365	\| Andalucía \| 0850-0870 \|
366	\| Aragón \| 0871-0900 \|
367	\| Asturias \| 0901-0930 \|
368	\| Baleares \| 0931-0960 \|
369	\| Canarias \| 0961-0990 \|
370	\| Cantabria \| 0991-1010 \|
371	\| Castilla y León \| 1011-1040 \|
372	\| Castilla-La Mancha \| 1041-1070 \|
373	\| Cataluña \| 1071-1090 \|
374	\| Comunidad Valenciana \| 1091-1140 \|
375	\| Extremadura \| 1141-1160 \|
376	\| Galicia \| 1161-1185 \|
377	\| La Rioja \| 1186-1210 \|
378	\| Madrid \| 1211-1240 \|
379	\| Murcia \| 1241-1270 \|
380
381	---
382
383	## Section 10 -- Interaction with State Deductions
384
385	Some deductions exist at BOTH state and regional level:
386	- Maternidad (maternity): State deduction EUR 1,200/year + some CCAA add regional top-up
387	- Familia numerosa: State deduction + some CCAA add extra
388	- Donativos: State deduction (Ley 49/2002) + CCAA-specific donation deductions
389	- Vivienda habitual pre-2013: State transitional deduction + CCAA may maintain their own
390
391	Rule: State and regional deductions for the SAME concept may coexist (they reduce different portions of the tax). However, the same expense cannot generate deductions at BOTH levels if the law explicitly prohibits it.
392
393	---
394
395	## PROHIBITIONS
396
397	- NEVER apply regional deductions without confirming the Comunidad Autónoma of fiscal residence
398	- NEVER apply common territory deductions to a foral (País Vasco / Navarra) taxpayer
399	- NEVER exceed the cuota líquida autonómica (deductions cannot create a refund from the regional portion alone)
400	- NEVER assume income limits are met -- verify base imponible first
401	- NEVER confuse the 60% Ceuta/Melilla deduction (state-level, Art. 68.4) with regional deductions
402	- NEVER apply 2024 deduction amounts to 2025 filings without checking for updates (rates change annually)
403	- NEVER claim a deduction without proper documentation (facturas, certificates, padron)
404	- NEVER apply Madrid deductions to a taxpayer whose fiscal residence is in another CCAA
405
406	---
407
408	## Disclaimer
409
410	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
411
412	The deduction catalogue changes annually. CCAA legislatures modify amounts, add new deductions, and remove others each fiscal year. Always verify against the current year's published BOE/BOJA/DOGC/DOGV/etc.
413
414	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
415

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Use this skill whenever asked about Spanish regional tax deductions (deducciones autonomicas), IRPF deductions by Comunidad Autonoma, or territory-specific tax benefits. Trigger on phrases like "deducciones autonomicas", "deduccion por vivienda", "deduccion por familia numerosa", "deduccion por nacimiento", "deduccion Madrid", "deduccion Cataluna", "deduccion Valencia", "deducciones por discapacidad", "deducciones por alquiler", "deducciones IRPF por comunidad", "casilla AEAT", "territory deductions Spain", "regional tax credits Spain", "Ceuta Melilla deduction", "foral deductions", "Pais Vasco IRPF", "Navarra IRPF", "deduccion por donativo", "deduccion por guarderia", "deduccion por maternidad autonomica", or any question about which IRPF deductions apply in a specific Spanish territory. ALWAYS read this skill before advising on territory-specific deductions.

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