Asked about Spanish regional tax deductions (deducciones autonomicas), IRPF deductions by Comunidad Autonoma, or territory-specific tax benefits.
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IRPF state/regional split
50/50 between State (cuota estatal) and Autonomous Community (cuota autonómica)LIRPF Art. 77
Form for regional deductions
Modelo 100 (annual IRPF return), autonomous community sectionLIRPF Art. 77; Ley 35/2006 del IRPF
Floor for cuota autonómica after deductions
0 (deductions cannot generate a negative cuota autonómica)LIRPF Art. 77
Total known regional deductions (common territory)
~339LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Territories covered
15 common territory CCAA + 4 foral (Álava, Bizkaia, Gipuzkoa, Navarra) + Ceuta + MelillaLIRPF Art. 77; Each Comunidad Autónoma's own tax law
Fiscal residence determination date for CCAA assignment
31 December of the tax yearLey 35/2006 del IRPF
Casilla range — Andalucía regional deductions (Modelo 100)
0850–0870AEAT Modelo 100
Casilla range — Aragón regional deductions (Modelo 100)
0871–0900AEAT Modelo 100
Casilla range — Asturias regional deductions (Modelo 100)
0901–0930AEAT Modelo 100
Casilla range — Baleares regional deductions (Modelo 100)
0931–0960AEAT Modelo 100
Casilla range — Canarias regional deductions (Modelo 100)
0961–0990AEAT Modelo 100
Casilla range — Cantabria regional deductions (Modelo 100)
0991–1010AEAT Modelo 100
Casilla range — Castilla y León regional deductions (Modelo 100)
1011–1040AEAT Modelo 100
Casilla range — Castilla-La Mancha regional deductions (Modelo 100)
1041–1070AEAT Modelo 100
Casilla range — Cataluña regional deductions (Modelo 100)
1071–1090AEAT Modelo 100
Casilla range — Comunidad Valenciana regional deductions (Modelo 100)
1091–1140AEAT Modelo 100
Casilla range — Extremadura regional deductions (Modelo 100)
1141–1160AEAT Modelo 100
Casilla range — Galicia regional deductions (Modelo 100)
1161–1185AEAT Modelo 100
Casilla range — La Rioja regional deductions (Modelo 100)
1186–1210AEAT Modelo 100
Casilla range — Madrid regional deductions (Modelo 100)
1211–1240AEAT Modelo 100
Casilla range — Murcia regional deductions (Modelo 100)
1241–1270AEAT Modelo 100
IRPF bracket range — País Vasco (2025)
7 progressive brackets from 23% to 49%Normas Forales del IRPF de Álava, Bizkaia y Gipuzkoa
Mínimo personal exento — País Vasco
EUR 5,472Normas Forales del IRPF de Álava, Bizkaia y Gipuzkoa
IRPF bracket range — Navarra
11 progressive brackets from 13% to 52.8%Ley Foral 19/1992 del IRPF de Navarra (Hacienda Foral de Navarra)
Mínimo personal — Navarra
~EUR 5,500Ley Foral 19/1992 del IRPF de Navarra (Hacienda Foral de Navarra)
Deduction on cuota íntegra for income generated in Ceuta/Melilla
60% deduction on cuota íntegraLIRPF Art. 68.4
Bonificación on cuota autónomos — specific sectors (Agriculture, Industry, Commerce, Tourism)
50% bonificación on cuota autónomosLIRPF Art. 68.4
Effective total IRPF rate as proportion of common territory rate (Ceuta/Melilla)
~40% of what common territory taxpayers payLIRPF Art. 68.4
Typical income limit for deductions — individual (base imponible general + ahorro)
EUR 25,000–30,000 (individual)Each Comunidad Autónoma's own tax law
Typical income limit for deductions — joint filing (base imponible general + ahorro)
EUR 36,000–50,000 (joint)Each Comunidad Autónoma's own tax law
Nacimiento o adopción de hijos — Madrid
EUR 600/childLey 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Nacimiento o adopción múltiple — additional amount — Madrid
EUR 600 additional (if multiple birth/adoption)Ley 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Adopción internacional — Madrid
EUR 600/childLey 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Acogimiento familiar menores — Madrid
EUR 600–900/minorLey 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Acogimiento no remunerado mayores 65/discapacitados — Madrid
EUR 900/personLey 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Arrendamiento vivienda habitual (under 35) — rate — Madrid
30% of rent paidLey 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Arrendamiento vivienda habitual (under 35) — maximum — Madrid
EUR 1,000Ley 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Arrendamiento vivienda habitual — age requirement — Madrid
Under 35Ley 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Fomento autoempleo jóvenes <35 — Madrid
EUR 1,000 (new self-employed under 35)Ley 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Donativos fundaciones culturales — rate — Madrid
15% of donationsLey 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Donativos medioambientales — rate — Madrid
15% of donationsLey 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Gastos educativos per child by stage — Madrid
EUR 400–900/child depending on stageLey 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Income limit for housing deductions — individual (base imponible general + ahorro) — Madrid
< EUR 25,620Ley 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Income limit for housing deductions — joint (base imponible general + ahorro) — Madrid
< EUR 36,200Ley 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Disability threshold for deductions (common territory)
≥33%Ley 35/2006 del IRPF
Primera adquisición vivienda — age limit — Comunidad Valenciana
≤35 years oldLey de la Generalitat Valenciana (Texto Refundido de Medidas Fiscales)
State maternity deduction (maternidad)
EUR 1,200/yearLey 35/2006 del IRPF
State donation deduction governing law
Ley 49/2002Ley 49/2002 de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo
Arrendamiento vivienda habitual — annual rent base used in example — Madrid
EUR 9,600 (EUR 800/month × 12)Ley 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Adquisición vivienda habitual — age limit — Castilla-La Mancha
<36 years oldDecreto Legislativo 1/2010, de 21/10/2010, de Castilla-La Mancha (Texto Refundido de las disposiciones legales vigentes en materia de tributos cedidos)
Number of deductions — Andalucía
15Ley 5/2021, de 20 de octubre (Hacienda de la Junta de Andalucía)
Number of deductions — Aragón
21Decreto Legislativo 1/2005, de 26 de septiembre, del Gobierno de Aragón
Number of deductions — Asturias
27Decreto Legislativo 2/2014, de 22 de octubre, del Principado de Asturias
Number of deductions — Islas Baleares
25Decreto Legislativo 1/2014, de 6 de junio, de Illes Balears
Number of deductions — Canarias
27Decreto Legislativo 1/2009, de 21 de abril, de Canarias
Number of deductions — Cantabria
18Decreto Legislativo 62/2008, de 19 de junio, de Cantabria
Number of deductions — Castilla y León
22Decreto Legislativo 1/2013, de 12 de septiembre, de Castilla y León
Number of deductions — Castilla-La Mancha
25Decreto Legislativo 1/2010, de 21 de octubre, de Castilla-La Mancha
Number of deductions — Cataluña
10Llei 5/2012, de 20 de març, de mesures fiscals, financeres i administratives (Generalitat de Catalunya)
Number of deductions — Comunidad Valenciana
44 (most of any CCAA)Ley de la Generalitat Valenciana (Texto Refundido de Medidas Fiscales)
Number of deductions — Extremadura
13Decreto Legislativo 1/2018, de 10 de abril, de Extremadura
Number of deductions — Galicia
21Decreto Legislativo 1/2011, de 28 de julio, de Galicia
Number of deductions — La Rioja
23Ley 10/2017, de 27 de octubre, de La Rioja
Number of deductions — Comunidad de Madrid
26Ley 3/2008, de 29 de diciembre, de Medidas Fiscales y Administrativas de la Comunidad de Madrid
Number of deductions — Región de Murcia
22Decreto Legislativo 1/2010, de 5 de noviembre, de la Región de Murcia
Familia deductions — total across common territory
74LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Vivienda deductions — total across common territory
74LIRPF Art. 77; Each Comunidad Autónoma's own tax law
General deductions — total across common territory
65LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Donaciones deductions — total across common territory
39LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Discapacidad deductions — total across common territory
27LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Educación deductions — total across common territory
20LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Inversión deductions — total across common territory
18LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Salud deductions — total across common territory
9LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Sostenibilidad deductions — total across common territory
3LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Territorial deductions — total across common territory
3LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Trabajo deductions — total across common territory
3LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Movilidad deductions — total across common territory
2LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Actividad Económica deductions — total across common territory
2LIRPF Art. 77; Each Comunidad Autónoma's own tax law
Quick Reference
| Field | Value |
|---|---|
| Country | Spain (Estado Español) |
| Tax | IRPF -- Deducciones Autonómicas (Cuota Autonómica) |
| Currency | EUR only |
| Tax year | Calendar year (año natural) |
| Legislation | LIRPF Art. 77; Each Comunidad Autónoma's own tax law |
| Authority | AEAT + Regional tax agencies (ATC, ATV, etc.) |
| Total known deductions | ~339 in common territory + additional in foral territories |
| Territories covered | 15 common territory CCAA + 4 foral (Álava, Bizkaia, Gipuzkoa, Navarra) + Ceuta + Melilla |
| Skill version | 1.0 |
Andalucía deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Por nacimiento o adopción de hijos | Recent birth/adoption |
| Familia | Por adopción internacional | International adoption |
| Familia | Familia monoparental | Single parent with dependents |
| Discapacidad | Contribuyente con discapacidad | Taxpayer disability ≥33% |
| Discapacidad | Cónyuge con discapacidad | Spouse disability ≥33% |
| Vivienda | Inversión vivienda protegida / jóvenes | Protected housing or under 35 |
| Vivienda | Alquiler vivienda habitual | Habitual residence rental |
| Inversión | Adquisición acciones sociedades | Investment in new companies |
| Donaciones | Donativos con finalidad ecológica | Ecological donations |
| General | Deducción aplicable con carácter general | Income below threshold |
| Salud | Gastos defensa jurídica laboral | Employment legal costs |
Aragón deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Nacimiento o adopción tercer hijo+ | 3rd or subsequent child |
| Educación | Libros de texto y material escolar | School-age children |
| Vivienda | Adquisición vivienda habitual víctimas terrorismo | Terrorism victims |
| Inversión | Acciones entidades segmento empresas en expansión | Listed growth companies |
| Inversión | Adquisición acciones/participaciones nuevas sociedades | New company investment |
| Donaciones | Donaciones ecológicas e I+D | R&D and ecological |
| Discapacidad | Gastos formación autonomía discapacitados | Disability training expenses |
Asturias deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Adopción internacional | International adoption |
| Familia | Partos múltiples / adopción simultánea | Multiple births |
| Familia | Familias numerosas | Large families |
| Familia | Familias monoparentales | Single-parent families |
| Educación | Libros de texto y material escolar | School-age children |
| Educación | Gastos formación contribuyentes | Training expenses |
| Vivienda | Inversión vivienda habitual protegida | Protected housing |
| Vivienda | Arrendamiento vivienda habitual | Rent ≤ income limits |
| Territorial | Trabajadores cuenta propia zonas rurales | Self-employed in rural areas |
| Territorial | Gastos transporte público concejos despoblación | Public transport in depopulating areas |
| Trabajo | Traslado domicilio fiscal a Asturias | Relocating to Asturias |
Islas Baleares deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Gastos adquisición libros texto | School books |
| Familia | Gastos aprendizaje extraescolar idiomas | Language classes |
| Vivienda | Arrendamiento vivienda habitual jóvenes/discapacitados | Under 36 or disabled, rental |
| Donaciones | Donaciones investigación, desarrollo, innovación | R&D&I donations |
| Donaciones | Donaciones patrimonio histórico | Heritage preservation |
| Salud | Gastos ascendientes mayores 65 años | Elderly care expenses |
Canarias deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Donaciones | Donaciones finalidad ecológica | Ecological donations |
| Donaciones | Donaciones rehabilitación patrimonio | Heritage rehabilitation |
| Educación | Gastos estudios educación superior | University/higher education |
| Territorial | Traslado residencia a otra isla | Inter-island relocation |
| Vivienda | Inversión vivienda habitual | Habitual residence acquisition |
| Familia | Nacimiento o adopción | Birth/adoption |
| Familia | Gastos guardería | Nursery expenses |
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.
Cantabria deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Cuidado familiares dependientes | Dependent family care |
| Familia | Gastos guardería menores 3 años | Nursery for children under 3 |
| Vivienda | Arrendamiento vivienda habitual jóvenes | Rental for young people |
| Vivienda | Obras mejora vivienda | Home improvement works |
| Donaciones | Donativos fundaciones Cantabria | Donations to Cantabrian foundations |
Castilla y León deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Nacimiento o adopción | Birth/adoption |
| Familia | Cuidado hijos menores | Childcare expenses |
| Familia | Familias numerosas | Large families |
| Actividad Económica | Fomento emprendimiento | Entrepreneurship promotion |
| Vivienda | Adquisición vivienda jóvenes zonas rurales | Young people buying in rural areas |
| Vivienda | Alquiler vivienda habitual jóvenes | Rental for young people |
Castilla-La Mancha deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Nacimiento o adopción | Birth/adoption |
| Familia | Familia numerosa | Large family |
| Discapacidad | Contribuyentes con discapacidad | Disability ≥33% |
| Vivienda | Adquisición vivienda habitual jóvenes | Young people (<36) buying home |
| Vivienda | Arrendamiento vivienda habitual jóvenes | Young people renting |
| Donaciones | Donaciones finalidad medioambiental | Environmental donations |
| Educación | Gastos educativos | Educational expenses |
Cataluña deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Nacimiento o adopción hijo | Birth/adoption |
| Donaciones | Donativos lengua catalana/occitana | Catalan/Occitan language promotion |
| Donaciones | Donativos investigación científica | Scientific research donations |
| Vivienda | Alquiler vivienda habitual | Habitual residence rental |
| Educación | Intereses préstamos máster/doctorado | Loan interest for postgraduate studies |
Note: Cataluña has fewer deductions but applies modified regional brackets that can result in a higher overall rate for high earners.
Comunidad Valenciana deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Nacimiento, adopción, acogimiento | Birth/adoption/foster care |
| Familia | Nacimiento o adopción múltiples | Multiple births |
| Familia | Hijos con discapacidad | Children with disabilities |
| Familia | Familia numerosa o monoparental | Large or single-parent family |
| Familia | Custodia guarderías | Nursery custody expenses |
| Familia | Conciliación trabajo-familia | Work-family balance |
| Vivienda | Arrendamiento vivienda habitual | Habitual residence rental |
| Vivienda | Adquisición vivienda habitual discapacitados | Home purchase by disabled |
| Vivienda | Primera adquisición vivienda jóvenes ≤35 | First home under 35 |
| Sostenibilidad | Instalaciones autoconsumo renovable | Renewable self-consumption |
| Movilidad | Adquisición vehículos nuevos | New vehicle purchase |
| Donaciones | Donativos medioambientales | Environmental donations |
| Donaciones | Donaciones patrimonio cultural valenciano | Valencian cultural heritage |
| Educación | Gastos educativos: libros, transporte, comedor | School expenses |
Extremadura deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Cuidado hijos menores 14 años | Childcare for children under 14 |
| Vivienda | Adquisición vivienda habitual jóvenes | Young people buying home |
| Vivienda | Alquiler vivienda habitual jóvenes | Young people renting |
| Trabajo | Trabajo dependiente | Dependent employment income |
| Donaciones | Donaciones entidades Extremadura | Regional donations |
Galicia deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Nacimiento o adopción | Birth/adoption |
| Familia | Familia numerosa | Large family |
| Familia | Cuidado hijos menores | Childcare |
| Vivienda | Inversión vivienda habitual | Home purchase |
| Vivienda | Alquiler vivienda habitual | Rental |
| Educación | Gastos universitarios | University expenses |
| Discapacidad | Contribuyentes con discapacidad ≥33% | Disability |
| Donaciones | Donativos entidades gallegas | Galician donations |
La Rioja deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Nacimiento y adopción | Birth/adoption |
| Vivienda | Inversión vivienda habitual jóvenes | Young people buying |
| Vivienda | Alquiler vivienda habitual jóvenes | Young people renting |
| Movilidad | Adquisición bicicletas pedaleo no asistido | Non-electric bicycle purchase |
| Donaciones | Donativos culturales, medioambientales | Cultural/environmental donations |
| Educación | Gastos escolarización | School expenses |
Madrid deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Nacimiento o adopción | EUR 600/child (EUR 600 additional if multiple) |
| Familia | Adopción internacional | EUR 600/child |
| Familia | Acogimiento familiar menores | EUR 600-900/minor |
| Familia | Acogimiento no remunerado mayores 65/discapacitados | EUR 900/person |
| Vivienda | Arrendamiento vivienda habitual | 30% rent, max EUR 1,000 (under 35) |
| Actividad Económica | Fomento autoempleo jóvenes <35 | EUR 1,000 for new self-employed under 35 |
| Territorial | Cambio residencia municipio despoblación | Relocation to depopulating area |
| Donaciones | Donativos fundaciones culturales | 15% of donations |
| Donaciones | Donativos medioambientales | 15% of donations |
| Educación | Gastos educativos (escolaridad, idiomas, vestuario) | EUR 400-900/child depending on stage |
Madrid typical income limits for housing deductions:
Murcia deductions
| Category | Deduction | Key Requirements |
|---|---|---|
| Familia | Gastos guardería menores 3 años | Nursery for children under 3 |
| Vivienda | Inversión vivienda habitual jóvenes | Young people buying home |
| Vivienda | Arrendamiento vivienda habitual | Rental deduction |
| Sostenibilidad | Instalaciones recursos energéticos renovables | Renewable energy installations |
| Donaciones | Donativos medioambientales | Environmental donations |
| Discapacidad | Contribuyentes con discapacidad | Disability ≥33% |
Deduction categories
| Category | Count | Description |
|---|---|---|
| Familia | 74 | Birth, adoption, large families, childcare, single parents |
| Vivienda | 74 | Home purchase, rental, renovation, protected housing |
| General | 65 | Broad-application deductions, income-based |
| Donaciones | 39 | Ecological, cultural, scientific, heritage donations |
| Discapacidad | 27 | Taxpayer or family member disability ≥33% |
| Educación | 20 | School materials, tuition, university, training |
| Inversión | 18 | Startup investment, company shares |
| Salud | 9 | Healthcare, elderly care, legal costs |
| Sostenibilidad | 3 | Renewable energy, self-consumption installations |
| Territorial | 3 | Rural depopulation incentives, island relocation |
| Trabajo | 3 | Employment mobility, relocation |
| Movilidad | 2 | Vehicle/bicycle purchase |
| Actividad Económica | 2 | Self-employment, entrepreneurship |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown Comunidad Autónoma | DO NOT apply any regional deductions; ask first |
| Income limit unknown | Assume limit is exceeded (conservative = no deduction) |
| Foral vs common territory unknown | Ask -- critical difference in entire tax computation |
| Joint vs individual filing unknown | Assume individual (lower deduction limits) |
| Child disability not documented | Do not apply disability deduction |
| Duration of residency in CCAA unknown | Ask -- partial-year residency affects eligibility |
Input: María, 32, single, one child born 2025, rents apartment EUR 800/month. Base imponible EUR 22,000. Fiscal residence: Madrid.
Applicable Madrid deductions:
Result: María's cuota autonómica is reduced by EUR 1,600.
Regional deductions are declared in casillas 0850-1200+ of the AEAT Modelo 100 form. Each CCAA has assigned casilla ranges. Key ranges:
CCAA casilla ranges
| CCAA | Casilla Range (approximate) |
|---|---|
| Andalucía | 0850-0870 |
| Aragón | 0871-0900 |
| Asturias | 0901-0930 |
| Baleares | 0931-0960 |
| Canarias | 0961-0990 |
| Cantabria | 0991-1010 |
| Castilla y León | 1011-1040 |
| Castilla-La Mancha | 1041-1070 |
| Cataluña | 1071-1090 |
| Comunidad Valenciana | 1091-1140 |
| Extremadura | 1141-1160 |
| Galicia | 1161-1185 |
| La Rioja | 1186-1210 |
| Madrid | 1211-1240 |
| Murcia | 1241-1270 |
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