Irpf Deductions Andalucia in Spain

Sourced from the law. This revision has not had an independent whole-pack review or accountant sign-off. Calculate regional credits after establishing tax residence and the taxpayer's facts. This Guide holds the Andalucía catalogue of es-irpf-deductions, moved here on 6 November 2026, unchanged except that the no-ceiling dash in seven rows of the BI-limit column is now a hyphen, so that each Guide stays within the size the site can deliver. Specific unresolved interactions are listed in Sources.

Who this applies to

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

Rates, bands and thresholds

All amounts are EUR. BI means the specified sum of general and savings taxable income before base reductions (base imponible); BL means base liquidable after the relevant reductions. Use the definition in each row: an income limit based on BI cannot be replaced with gross salary, BL or take-home pay. The table year is 2026 unless a transition is stated.

Andalucía: regional credits

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

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

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

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

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

For domestic help, the household must be the habitual home and have the employer registered with TGSS in Andalucía. The working-parent route requires qualifying descendants and employment/business income; both spouses/registered partners must have such income when applicable. The alternative age route is at least 75. The statute permits the householder or spouse/registered partner to apply the credit. Do not combine art. 19 and art. 18.3 for the same employee. Art. 18.3 instead requires the registered household employer and documented third-party-help/assistance-minimum entitlement (arts. 18–19).

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

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

Andalucía: independent assistance route and dated veterinary payments

The80,000 individual/100,000 joint BI ceiling applies to the fixed100-per-person art18.1 amount. Do not import it into art18.3. For18.3,require third-party-help and assistance-expense-minimum entitlement,plus the taxpayer's own household-employer registration with TGSS in Andalucía,then calculate min(20%×eligible employer Social Security paid,500) annually. This contribution amount belongs to the registered employer and is not automatically shared under18.1's minimum-sharing rule; do not use art19 for the same employee. If only18.1's income test fails,the independently qualifying18.3 amount remains available. At2,000contributions,it is400. For a full fixed-credit entitlement and individual BI80,000,the two amounts give100+400=500;at80,000.01,the fixed100fails but the400contribution amount survives. This follows the separately worded statute and the Junta's separately listed subroutes,not an assumed general income waiver (art18;Junta2025benefits guide pp10–11;AEAT assistance).

For veterinary relief,keep acquisition/adoption and actual payment dates separately. Ordinary acquisitions from1January2025use the one-year acquisition-linked window,not the whole following calendar year. Adoption extends it to three years from adoption;an assistance dog uses the actual holding period without the ordinary post2024acquisition restriction. Only payments from1January2025qualify. Apply the80,000/100,000BIgate and min(30%×annual eligible paid cost,100) per taxpayer,without multiplying the cap by animal count. Acquisition1July2025with a30June2026compulsory-treatment payment is inside;2July2026is outside. Adoption1July2025still covers otherwise eligible31December2026costs. The exact acquisition/anniversary-day endpoint remains unresolved where it changes the result; do not replace the statutory year with an invented365-day rule. Joint-account payments divide equally unless contrary payment evidence is proved;ganancial payments divide equally even if one spouse alone appears on the invoice/account. Thus600eligible ganancial cost gives90each where both otherwise qualify,not a single100household cap (art22ter;AEAT calculation).

BindingConsulta14-2026 accepts the leishmaniosis preventive vaccine and an inherent necessary preoperative blood analysis for compulsory sterilisation in its stated mandatory-treatment framework. It excludes the merely recommended kennel-cough vaccine. Where a municipality paid for the operation,only the taxpayer's own eligible preoperative payment enters that taxpayer's base. This is not permission to deduct every recommended vaccine or general veterinary expense.

Worked example

Andalucía tenant under 35: rent credit within the cap

Hypothetical 2026 facts: an individual Andalusian resident aged 30 files individually with BI 22,000, within the 25,000 individual BI limit for the rent credit. She pays 7,200 of eligible habitual-home rent and meets the other conditions this Guide states for art. 10. The credit is 15% × 7,200 = 1,080, below the 1,200 cap for the under-35 route (Andalucía Ley 5/2021 art. 10).

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

Sources

Source	Coverage/read scope	Read on
Andalucía Ley 5/2021	Arts. 2–22 quater and 60; current credit amounts, definitions, income tests and 2025-effective amendments	2026-10-25
Juntaassistanceguide pp10–11,bindingConsulta14-2026,veterinarycalculation	Separateart18.3income-gate scope,rolling veterinary window,payerattribution and precisecompulsory-treatment interpretation	2026-10-27

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

Not yet confirmed: Andalucía veterinary exact acquisition/anniversary-day endpoint. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.