Irpf Deductions Aragon 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 Aragón catalogue of es-irpf-deductions, moved here unchanged on 6 November 2026, 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 Aragón. 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.

Aragón: ordinary credits and rural enhancements

Apply the ordinary credit first, then any qualifying rural enhancement. BI is general plus savings base imponible; BL is the corresponding sum of bases liquidables. Where specified, adjusted BI means BI less only the taxpayer minimum and descendant minimum, not every personal/family minimum. Income comparisons, ages and holding periods in these rows are statutory conditions, not general defaults.

Credit	Ordinary calculation and entitlement	Tax year	Official source
Third/subsequent child birth or adoption	500 in the event year; 600 if adjusted BI is at most 21,000 individual / 35,000 joint; cohabitation and equal sharing between entitled cohabiting taxpayers	2026	DL 1/2005 art. 110-2
Birth/adoption of a disabled child	200, disability at least 33% at accrual with competent-body recognition; equal sharing; compatible with art. 110-2	2026	Art. 110-3
International adoption	600 per child in the judicial-constitution year; equal sharing; compatible with arts. 110-2, 110-3 and 110-16	2026	Art. 110-4
Dependent-person care	150; cohabitation at least half the period; dependent is an ascendant over 75 or ascendant/descendant with disability at least 65%, income excluding exempt amounts at most 8,000; adjusted BI at most 21,000 individual / 35,000 joint	2026	Art. 110-5
Environmental/scientific gifts	20% of qualifying unconditional monetary gifts, capped at 10% of regional gross tax	2026	Art. 110-6
First protected new home, terrorism-victim route	3% of qualifying acquisition expenditure, using the incorporated historical home/base rules below; priority is victim, then spouse/partner, then previously cohabiting children	2026	Art. 110-7
MAB growth-market capital subscription	20%, cap 10,000; ownership no more than 10%, holding at least two years, registered/tax offices in Aragón and no principal property-portfolio activity	2026	Art. 110-8
New/recent company subscription	20%, cap 4,000, only on investment exceeding the national art. 68.1 maximum deduction base; national eligibility and additional Aragón conditions apply	2026	Art. 110-9
First habitual home in a rural locality	5% of eligible acquisition/rehabilitation spending; under 36 at accrual, Aragón resident, qualifying first home; adjusted BI at most 21,000 individual / 35,000 joint	2026	Art. 110-10
Primary/compulsory-secondary books and school material	Eligible spending, subject to per-descendant income-band cap below, then subtract the relevant public grants	2026	Art. 110-11
Habitual-home rent following qualifying dación en pago	10% of rent, annual base cap 4,800; BI at most 15,000 individual / 25,000 joint and timely regional deposit of the tenancy bond	2026	Arts. 110-12 and 121-10
Landlord's social-housing programme	30% of the regional gross tax attributable to general BL from the qualifying reduced net rental income, rather than 30% of rent receipts	2026	Art. 110-13
Taxpayer aged at least 70	75; BI at most 23,000 individual / 35,000 joint, with general-base income that is not exclusively capital income	2026	Art. 110-14
First/second child in a small municipality	Event-year 100 / 150; raised to 200 / 300 if BI at most 23,000 individual / 35,000 joint; residence in municipalities below 10,000 inhabitants in the event year and preceding year	2026	Art. 110-16
Under-three childcare	15% of qualifying care spending, cap 250 per child, or 125 in the year the child turns three; BL strictly below 35,000 individual / 50,000 joint and savings BI at most 4,000	2026	Art. 110-17
Social-economy entity investment	20%, cap 4,000; family ownership at most 40%, public deed, qualifying Aragón entity/full-time employee, five-year holding and entity-condition maintenance	2026	Art. 110-19
Extra-school support/refresher tuition	25% of qualifying spending, subject to per-descendant income-band caps below, then subtract the relevant public aid	2026	Art. 110-21
Independent-living training for a disabled minor	25% of qualifying spending for a minimum-entitled minor descendant with disability at least 65%, using the same income-band caps as support tuition, then subtract relevant public aid	2026	Art. 110-22

For dependent care, share equally where several taxpayers qualify, with the closer-degree relative taking priority unless that relative's non-exempt annual income is at most 8,000, when the next degree can qualify. For first/second-child relief, share between entitled cohabiting taxpayers and do not also claim art. 110-3 for that same child. Childcare requires a minimum-entitled descendant and an authorised centre; share the credit equally when the child lives with several entitled taxpayers. The childcare and extreme-depopulation-residence tests use BL for their main threshold and separately restrict savings BI; do not apply a generic total-BI test (arts. 110-5, 110-16 and 110-17).

The gift recipient must be Aragón or its dependent public body with the specified environmental/research purpose, or a qualifying registered nonprofit whose exclusive/principal aim is environmental protection or scientific/technical research and development. Investment arts. 110-8, 110-9 and 110-19 are incompatible for the same investment. The social-economy route requires the entity to qualify under Ley 5/2011, registered/tax offices in Aragón, at least one full-time general-regime employee and a public deed identifying investor/amount. Count spouse and relatives through the third degree for its 40% ownership test; maintain the contribution and prescribed entity conditions five years. Breach brings recapture plus interest (arts. 110-6, 110-8, 110-9 and 110-19).

The art. 110-9 new-company route incorporates current LIRPF art. 68.1: national maximum base 100,000; eligible unlisted SA/SL/labour-company subscription, genuine economic means/activity, company/group own funds at acquisition-year start no more than 400,000, formation or capital increase within five years, or seven for a qualifying emerging company; holding more than three and less than twelve years. The ordinary 40% combined spouse/second-degree-family ownership ceiling has the statutory qualifying startup-founder exception. Exclude continuation of the same activity under a different ownership vehicle and obtain the investee's certificate. Aragón additionally requires registered/tax offices there and prohibits the investor's executive, management or employment role, while allowing board membership. Account for the statutory reinvestment-exemption restriction and prevent the same subscription amount entering both state and regional bases. For one otherwise qualifying subscription amount I, with exempt-reinvestment disposal proceeds P (zero if that restriction does not apply), the two minimum-investment floors give regional base max(0, I − max(100,000, P)), then credit min(4,000, 20% × regional base). Both floors constrain the same investment; they are not blindly added together. A small subscription does not receive the Aragón credit merely because it is a new company (LIRPF art. 68.1; Aragón art. 110-9).

For arts. 110-7/110-10, use the incorporated pre-2013 home rules, including the 9,040 annual acquisition/rehabilitation base cap, eligible acquisition/financing costs, prior-home/reinvestment adjustments and the end-versus-start net-wealth check, excluding interest/other financing costs from the investment amount tested and excluding mere valuation movements. Ordinary habitual residence requires three continuous years and actual occupation within twelve months, with the historical necessary-move/death exceptions. Qualifying rehabilitation is protected work or the prescribed structural reconstruction exceeding 25% of the relevant acquisition/market value excluding land; it is not every repair. Rural art. 110-10 applies to acquisitions/rehabilitations from 1 January 2012, with a home in a municipality below 3,000 inhabitants or a legally recognised local/population entity separate from the municipal capital. These incorporated definitions do not impose the national DT 18 pre-2013 acquisition gate on every new Aragón regional purchase (Aragón arts. 110-7/110-10; historical LIRPF arts. 68.1/70; historical RIRPF arts. 54–55).

For post-dación rent, establish settlement of the whole outstanding mortgage debt by the habitual home and a lease with a purchase option over that same home under art. 121-10, alongside the bond and income conditions. Ordinary young-tenant rent does not automatically qualify for this special credit. The social-housing landlord route requires placing the property at the disposal of the regional government or authorised programme manager, then the actual reduced rental-income and attributable-tax calculation. Use the attributable-tax worksheet under The base for mixed general/savings income, minima and ordinary base reductions; preserve its precise signed-income allocation boundary (arts. 110-12/110-13 and 121-10).

The following caps apply per descendant, not to a pooled household education budget. Books/material use the primary/compulsory-secondary curriculum and school-approved equipment/material definition. Support tuition covers the prescribed infant, compulsory basic or basic-vocational subjects outside school hours, including properly IAE-registered private tutors. Both tuition/training and books require descendant-minimum entitlement, actual payment, evidence and public-aid reconciliation. Compute the capped deduction first, then subtract the public aid specified by the article, with no negative credit. The paying ascendant claims, with the statutory equal expenditure attribution for spouses under the Aragón marital-property consortium or an analogous regime (arts. 110-11/110-21/110-22).

Filing/family category and BI, EUR	Ordinary books/material cap	Ordinary support tuition / independent-living training cap	Tax year	Official source
Joint, not large family, at most 12,000	100	200	2026	Arts. 110-11, 110-21, 110-22
Joint, not large family, 12,000.01–20,000	50	100	2026	Same articles
Joint, not large family, 20,000.01–25,000	37.50	80	2026	Same articles
Individual, not large family, at most 6,500	50	100	2026	Same articles
Individual, not large family, 6,500.01–10,000	37.50	80	2026	Same articles
Individual, not large family, 10,000.01–12,500	25	50	2026	Same articles
Large family, joint BI at most 40,000 / individual at most 30,000	150 joint / 75 individual	300 in either filing category	2026	Arts. 110-11.5 and 110-21/110-22.2

The regional DA 2 payment condition requires credit/debit card, bank transfer, named cheque or payment into a financial-institution account for the expense-based credits to which it applies. An invoice alone does not establish the required payment method (DA 2).

Aragón differentiated rural regime

Arts. 160-1/160-2 apply the following enhancements, without replacing the ordinary credit's other conditions. Establish the actual settlement rank and ISDT below 100: eligible high-depopulation-risk settlements are ranks VIII/IX, and extreme-risk settlements rank X. Residence ordinarily must continue through the tax-accrual calendar year and the next four years; on a married joint return the general residence condition can be satisfied by either spouse. Property-based benefits also require the property in a qualifying settlement. The statutory acquisition/starting-business relocation alternative has its own four-year timing rule. Obtain the settlement classification evidence and maintain a future-condition/recapture schedule (arts. 160-1/160-2).

Affected credit	Differentiated regime adjustment	Tax year	Official source
Third/subsequent child, disabled-child event, international adoption	Increase the respective ordinary deduction by 20%	2026	Art. 160-2.1–160-2.3
Dependent-person care	Replace 150 with 300	2026	Art. 160-2.4
Rural habitual-home acquisition/rehabilitation	Replace 5% with 7.5%	2026	Art. 160-2.5
Books/material cap	Increase each ordinary cap by 20%: joint 120 / 60 / 45; individual 60 / 45 / 30; large-family joint 180 / individual 90	2026	Art. 160-2.6; AEAT cap interpretation
Childcare caps	Increase 250 / 125 by 20%, giving 300 / 150; the 15% expense rate remains	2026	Art. 160-2.7
Qualifying extreme-risk residence	600 per qualifying taxpayer, including each entitled taxpayer on a joint return; rank X, BL strictly below 35,000 individual / 50,000 joint and savings BI at most 4,000	2026	Art. 160-2.8

Do not use the below-3,000 home-location test or below-10,000 child-event test as a substitute for the rank/ISDT test. Do not add a general 20% uplift to support tuition or independent-living training: those articles are not among the enumerated enhancements. The art. 160-2.8 residence credit is specifically for rank X, not every rank VIII/IX claimant. Its joint-return per-person entitlement still requires that person's conditions (arts. 160-1/160-2).

Art. 110-15 health-insurance relief has no content from 2016; art. 110-18 flood aid is repealed. Art. 110-20 describes personal public-transport/bicycle-system passes up to 50, but expressly conditions use on implementing rules entering into force. Their operative application for 2026 is not confirmed here, so no transport claim is calculated from the headline amount (arts. 110-15, 110-18 and 110-20).

Worked example

Aragón third child: income-tested amount and the differentiated rural regime

Hypothetical 2026 facts: a married couple resident in Aragón file a joint return with adjusted BI 30,000, within the 35,000 joint limit, so the third-child birth credit is 600 rather than 500. They live in a settlement that meets every condition of the differentiated rural regime stated in this Guide (rank, ISDT below 100 and continued residence), which increases the ordinary deduction by 20%. The credit on the joint return is 600 × 1.20 = 720 (DL 1/2005 arts. 110-2 and 160-1/160-2). Outside a qualifying settlement it stays at 600.

name: Aragón third child, joint return, rural 20% increase
inputs:
  adjusted_bi_joint: 30000
  rural_increase: 0.20
steps:
  ordinary: 600
  credit_rural: ordinary * (1 + rural_increase)
expected:
  ordinary: 600
  credit_rural: 720.00

Sources

Source	Coverage/read scope	Read on
Aragón DL 1/2005	Arts. 110-2 to 110-22, 121-10, 160-1/160-2 and DA 2; current credits, rural enhancements and payment conditions	2026-10-25
Historical LIRPF, historical RIRPF	Historical arts. 68.1/70 and 54–55 incorporated by Aragón housing rules; historical amounts are not substituted for current national relief	2026-10-25
AEAT Aragón books/material interpretation	Historical 2025 manual confirms how the unchanged statutory rural cap uplift operates; statute is the 2026 authority	2026-10-25
Preserved LIRPF arts. 68.1/70/78, historical RIRPF art. 54	Pre-repeal home formula and occupation conditions, incorporated by current DT 18	2026-10-26
LIRPF DT18, preserved2012 home rules, preservedRIRPF57, currentATC credit explanations	Catalan legacy expenditure/base, individual/joint ceilings, separate adaptation base,9% contributor conditions and the bounded observed mixed-rate joint worksheet with its precise remaining limits	2026-10-27

Source	What it supports	Checked
Aragón exact income input, CLM move, Cantabria move, Canary move	Selected reduced net income, separate eligibility gates and single joint attribution ceiling; quota-ratio and intermediate rental-quota rounding controls	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: Aragón social-housing signed-income/loss allocation beyond the supplied positive-income mixed/minimum method and the operative transport-credit implementing rules. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.