Irpf Deductions Attributable Tax in Spain

Sourced from the law. This revision has not had an independent whole-pack review or accountant sign-off. This Guide holds the attributable-tax worksheet 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

A resident IRPF taxpayer claiming a common-territory regional credit whose amount or ceiling is the regional tax attributable to selected income: social-housing rent (Aragón), work moves (Castilla-La Mancha, Cantabria, Canarias) and public-aid credits (Asturias, Extremadura, Galicia, Illes Balears, Cataluña, Comunitat Valenciana). Each credit's entitlement, income gate and year stay in the regional Guide for that community, listed in es-irpf-deductions. Compute the bases, scales and minima with es-income-tax first.

The method, step by step

Regional attributable tax: separate general and savings calculations

Use this worksheet for the social-housing, work-move and public-aid credits identified in the regional Guides listed in es-irpf-deductions. Keep each credit's entitlement, year, income ceiling, eligible claimant and settlement position already stated in its regional catalogue. The computation covers zero income, general-only income, savings-only income, mixed general/savings income, personal/family minimum spillover and ordinary base reductions. It does not turn an unestablished eligible-income numerator into zero.

Calculate the quotas first. Let G be general BI after its integration/compensation calculation, B the nonnegative general BL actually subject to the general scale, and S savings BL. Apply the joint-return reduction where due, then the other base reductions in their statutory order and permitted basket, before calculating tax. A pension reduction reduces the general base within its own limits; it does not automatically reduce savings income. The permitted remainder of the compensatory-pension reduction and joint-return reduction follows its own savings rule. Personal/family minima are a later tax calculation, not another subtraction from G or B (LIRPF arts.48–50 and84).

For each tax half j, determine its own legally applicable minimum Mj, general scale Fj and savings scale H. Its general minimum portion is min(B,Mj); its savings minimum portion is min(S,max(0,Mj−B)). Thus QGj=Fj(B)−Fj(min(B,Mj)) and QSj=H(S)−H(min(S,max(0,Mj−B))), calculated in cents. Use QGC+QSC for total regional gross quota. State and regional minimum amounts can differ, so calculate their spillovers separately. If B=0, general quota is zero; if 0<B≤Mj, that half's general quota is zero while savings quota can remain positive. Do not tax B−Mj at the bottom of the scale or subtract the minimum twice (arts.56,63,66,74 and76).

For a credit expressly using general average rates, calculate rE=100×QGE/B and rC=100×QGC/B, separately, with two decimal places. The official return implementation discards excess rate decimals; for example,8.8691…% is8.86%,not8.87%. If B=0, there is no positive general-tax amount to allocate and the general-income credit is zero; do not divide by zero or use the savings rate. The worked controls below use these expressed rates only for credits whose wording calls for them. A quota-attribution cap instead retains the quota ratio until the attributed tax is calculated (arts.63.2/74.2; official public RentaWEBOpen2025, version1.19, checked27October2026).

Establish the numerator before distributing base reductions. N is the selected qualifying income actually included in general BI: reduced net rental income for social housing; reduced net employment/activity income of the entitled mover(s) for work moves; or the qualifying aid's included income amount. Deduct the income category's legally applicable expenses and reductions first. An activity grant is not automatically its gross cash amount: the Balearic emergency-aid input and Galician wildfire instructions require its attributable reduced net activity income. Keep the grant's income classification and any exemption separate from its credit. For an ordinary positive allocation with 0≤N≤G, the selected amount in general BL is A=round_to_cents(N×B/G) if G>0; if no positive general base remains, its attributable general quota is zero. The minimum is already reflected in QG; do not subtract a second share of the minimum from A (AEAT Balearic emergency-aid instructions; Galician wildfire instructions; controlled public-return calculations cited above).

Provision and its actual tax measure	Ordinary attributable-tax calculation, before final available-quota settlement	Primary basis
Aragón social-housing landlord: regional general quota corresponding to the qualifying reduced net rental income	First calculate attributed quota T=round_to_cents(QGC×N/G), then 30%×T, rounded to cents. Keep the quota ratio until T is calculated; do not substitute the displayed regional average rate. Savings quota is excluded from T	DL1/2005 art.110-13; exact AEAT rental numerator
Castilla-La Mancha work move: regional quota from employment/activity income of entitled contributors	min(500×eligible mover count,round_to_cents(QGC×N/G)). Test the initial-period BL ceiling separately; it is not the attribution denominator	Ley8/2013 art.12quater; AEAT individual/joint method
Cantabria rural work move: the corresponding regional employment/activity quota	min(500×eligible mover count,round_to_cents(QGC×N/G)); retain the current article's separate territorial, residence and timing conditions	DL62/2008 art.2.11.3; AEAT cap and joint aggregation
Canarias inter-island work move: the corresponding regional employment/activity quota	min(300×eligible mover count,round_to_cents(QGC×N/G)); its BI eligibility ceiling remains a separate test for the origin year	DL1/2009 art.8; AEAT cap and joint scope
Asturias ALS aid; Extremadura ALS aid; Galicia wildfire, high-level-sport, ALS/phenotype and thalidomide aid: general-BI inclusion, BL amount and plural average rates	round_to_cents(A×(rE+rC)/100). Use the sum of separately expressed state and regional general rates, with each provision's own eligible aid and income-category rules	Asturias14quaterdecies; Extremadura11septies; Galicia5.Dieciseis/Diecinueve/Veinticuatro/Veintiseis; exact AEAT aid inputs and public-return controls
Illes Balears declared civil-emergency aid: aid in general BI and its amount in BL	round_to_cents(A×(rE+rC)/100). Although art.3ter uses a singular average-rate expression, the official implementation uses both general rates; a regional-only rate gives a different amount	Art.3ter; AEAT input; public-return controls
Cataluña612-13 thalidomide aid: aid in general BI and BL, plural average rates	Once the aid's legally attributable employment-income numerator N is established, apply the same A step and round_to_cents(A×(rE+rC)/100). Other general income and savings income do not change that general-basket denominator into total BL	Ley11/2026 art.37.1,612-13; LIRPF63.2/74.2
Comunitat Valenciana urban-regeneration housing grant under4.Uno.m, and DA17.a/b qualifying aid: the specified aid amount times the regional general average rate	round_to_cents(qualifying aid amount×rC/100). These clauses use the aid amount itself; do not insert the B/G reduction factor used by the BL-worded aid credits. Keep the112 alternative and its timing/incompatibility rules	Art.4.Uno.m; DA17.a/b; exact AEAT DA17.a input

For joint work-move claims, G, B and QGC belong to the joint return. Sum only the reduced net work/activity income of contributors actually entitled to that move credit in N; a non-entitled spouse's income still enters the joint bases and quotas. Apply the one combined attributed-tax ceiling to the sum of the eligible movers'500 or300 amounts. Do not give every mover the entire joint quota or remove the joint-return base reduction from the tax calculation. The actual credit is then subject to the existing regional settlement rule, including sufficient remaining regional tax under LIRPF77.2.

Discriminating numerical controls. With general BI21,000, general BL20,700, savings BL1,000 and selected net income1,000, current ordinary under65 minima/scales give regional general quota1,660.50 in CLM,1,480.25 in Cantabria and1,564.21 in Canarias. The work-move tax ceilings are respectively79.07,70.49 and74.49; savings tax is not included in those numerators. With Aragón general quota1,629.94, the attributed quota is77.62 and the social-housing credit23.29. These calculations preserve the300 base reduction, rather than treating general BI and BL as interchangeable. Each assumes the catalogue's separate entitlement and income gates pass.

For included aid1,000 in the same21,000/20,700 bases, A=985.71. Asturias general average rates8.02% state and7.83% regional give156.24; Extremadura's current2026 scale gives8.02%+6.62% and144.31; Galicia's8.02%+7.47% give152.69. An aid input1,000.64 gives Galicia A=986.35 and152.79, distinguishing cent-rounding of the liquidable amount from prematurely rounding a rate or retaining an unrounded aid base. Valencia's current2026 regional general rate7.42% instead gives74.20 on aid1,000, not73.14. For Balearic emergency aid, general BI25,000/BL23,500, included aid1,000 and savings BL10,000 give A=940, rates8.85%+8.86% and166.47. Removing savings changes neither those general rates nor the aid credit when no other income condition changes.

If general BL3,500 is below the applicable minimum and savings BL10,000 remains, both general rates and the general-income attribution are zero even though savings tax is positive. If general BI and BL are both zero, no general-income quota can support these credits. Savings-only income cannot create qualifying employment, rental or aid income. A taxpayer whose numerator or eligibility is unknown is a different case; do not replace that missing fact with zero. The allocation and rounding methods were checked against fictional official2025 OPEN controls; the figures above are recomputed under current2026 law. Where2026 scales differ, the2025 programme amounts are not carried forward. No2026 return campaign was tested. The numerical allocation controls do not establish the separate programme or rental-entitlement facts.

Distinct2026 Balearic war-aid base. Art.3quinquies.1 uses the regional general rate and the included liquidable-base aid amount. Its separate paragraph2 expressly prescribes, for an activity grant, the grant's share of the activity's total gross receipts multiplied by that activity's reduced net income: Nactivity=grant/gross activity receipts×reduced net activity income; its stated credit is Nactivity×rC/100, rounded to cents. Do not replace that explicit paragraph2 base with the gross grant or add a second B/G factor to it. For gross receipts100,000 including grant20,000, positive reduced net activity income30,000 and regional general rate8.86%, the paragraph2 credit is531.60. This is derived from the current2026 enactment, rather than from an earlier inflation-aid campaign excluding business receipts (art.3quinquies.1–2).

CLM individual signed-loss branch. For an individual entitled mover, combine that person's reduced net employment and activity income in N; an activity loss is not omitted merely because the move was for employment. If a loss in another general-income category leaves positive G and B but makes that positive aggregate N exceed G, the CLM move attribution is limited to QGC: the credit before available-quota settlement is min(500,QGC). It does not absorb savings quota. This is a legal application of the unchanged employment/activity-quota ceiling in art.12quater(1)(b), supported by actual fictional Renta2025 OPEN1.19 controls, rather than a tested2026 return campaign. For net wages20,000, net activity loss13,000 and savings1,000, N=G=B=7,000 and QGC=137.75, so the credit is137.75. Replacing the activity loss with a general-capital loss13,000 gives N=20,000>G=7,000; the credit remains137.75, leaving95 savings quota. Adding a positive general gain1,000 makes G=B=8,000 and QGC=232.75; the credit is232.75, still leaving95 savings quota. The under65 personal minimum is5,550. A further control retains N=20,000, G=8,000 and savings1,000 and adds a valid individual pension contribution1,000: B=7,000, QGC=137.75, credit137.75 and regional liquid quota95. The first three controls have no global base reductions; the fourth confirms the separate pension-reduction step. No other credits apply. The current2026 scale and unchanged cap reproduce these amounts. Do not extend this individual CLM result to signed joint claims, other regions, an unestablished or nonpositive selected numerator, or shared wage/thalidomide expenses (enacted cap, Law2/2021 DF9.Dosbis; older BOE consolidation, operative art.12quater unchanged by the2026 amendment; actual2026 amendment, art.18 and DF6 (official PDF, physical pp.15–19 and24 read); pension reduction, LIRPF51–52; AEAT cap and individual/joint income wording).

CLM joint return with one entitled mover and positive selected income above general BI. Article 12quater(1)(c) selects employment/activity income belonging to the members who generate the deduction; a non-entitled spouse’s activity loss is not added to that selected numerator. Joint taxation nevertheless accumulates both spouses’ income: current employment and activity results offset within general income under LIRPF 48(a), before adding a positive non-transfer general gain under 48(b). The married-joint reduction is 3,400, applied to general BI first; the basic under 65 personal minimum is 5,550 once for the joint family, rather than twice (LIRPF 84(1),84(2).2–3,84(5),57 and61). Retain each member’s income attribution under LIRPF 11. For exactly one entitled mover, where that member’s combined positive employment/activity N exceeds positive joint general G and general B is positive, the work-move attribution is limited to QGC; the credit before available-quota settlement is min(500,QGC). It does not absorb savings quota.

Separate fictional signed joint control: both spouses are under 65 and resident in CLM; only the wage-earner qualifies for the move credit. That member has net wages 20,000; the other spouse has net professional activity −9,000. There is also a taxable general non-transfer gain 1,000 and savings income 1,000, with no other base reduction, extra minimum or credit. Joint G=12,000; after 3,400 joint reduction, B=8,600. The single 5,550 personal minimum gives QGC=289.75; savings quota is 95. The selected eligible-member N remains 20,000, so the credit is 289.75 and regional liquid quota 95. Combining the non-entitled spouse’s loss into N=11,000 would instead give 265.60 by a directly rounded aggregate ratio and is not the observed one-entitled-mover result. These are current-law calculations using the unchanged CLM cap/scale, supported by an actual fictional Renta2025 OPEN1.19 joint control. They are not a tested 2026 return campaign. With both spouses entitled, art.12quater(c) provides 500 per mover and one attribution limit for the combined eligible employment/activity income; that is one joint attributable-tax ceiling, rather than a sum of separately capped member deductions. Exact signed aggregation and cent rounding in that both-entitled population remain unresolved: with both spouses entitled on the otherwise unchanged first case, selected combined N=11,000 gives an actual 2025 credit 265.61 versus 265.60 from final-cent aggregate rounding. Raising only the general non-transfer gain to 2,000 gives G=13,000, B=9,600, QGC=384.75 and actual credit 325.55 versus 325.56 from that ratio. Those results do not certify an intermediate or per-member rounding algorithm (enacted joint-member cap, DF9.Dosbis; AEAT entitled-member and joint combined-limit wording; LIRPF 11, 48, 57/61 and 84; current 2026 cap/scale source chain as in the individual branch above).

Wages and thalidomide aid: establish employment expenses before the regional numerator. Compute the employment category under LIRPF 19 before allocating an included aid amount to a regional credit. Deduct the applicable article 19(2)(a)–(e) expenses, then the ordinary 2,000 under 19(2)(f), limited to employment income left after those other expenses. That ordinary amount is annual, not an allowance for each payer or receipt; joint filing does not multiply it by the number of family members. The article 20 reduction tests employment income after 19(2)(a)–(e), before 19(2)(f), and cannot make the resulting net employment income negative. Its other-income gate and current bands still apply. These are category rules, not a direction to allocate the ordinary 2,000 or article 20 reduction between wages and aid (LIRPF 19–20, 84(2)).

The separate mobility increase is 2,000 in the residence-change year and the next: the claimant must be unemployed and registered with the employment office, then accept employment requiring an actual move to another municipality. The active-worker disability increase is 3,500, or 7,750 if the claimant needs third-person assistance, has reduced mobility or has disability of at least 65%; a disability of at least 33% and actual active employment must coexist. Receiving aid classified as employment income does not itself establish active employment. RIRPF 11(2) attributes each increase exclusively to the employment generating it, rather than to all employment receipts. For the applicable income ceiling, first apply any valid gross-income reductions, then deduct the expenses exclusive to that employment and the share of remaining expenses corresponding to the accepted contract's duration or the days of active employment with disability. This timing rule for the ceiling does not prescribe a gross-wage/aid allocation of the ordinary 2,000. The fixed increase is not itself prorated for a short eligible period, but eligible-period income limits its use. Recompute the mobility ceiling in each year: no income from the qualifying job in the second year gives no mobility expense that year. When both increases apply, their combined ceiling uses the union of the employment income generating one or both rights; do not count the same wages twice. Joint filing allows one mobility increase and one disability increase corresponding to the highest degree of disability among family members who qualify as active workers with disability; an inactive relative does not raise that amount. Each increase remains subject to its eligible members' income ceiling (LIRPF 19(2)(f), RIRPF 11; AEAT 2025 expense instructions, applying these unchanged provisions).

A control with already established taxable aid 396,000, full-year eligible active employment 15,000, salary-only compulsory contributions 1,500, no gross-income reduction and no other article 19(2)(a)–(e) expenses gives employment income 409,500 before 19(2)(f). The ordinary 2,000 and eligible disability increase 3,500 leave 404,000. Article 20 does not apply because its pre-19(2)(f) measure is 409,500. The 3,500 belongs entirely to the qualifying employment, not proportionately to aid. This does not establish how much of the ordinary 2,000 reduces the aid numerator. A separate ceiling control follows AEAT’s published 2025 example under the unchanged provisions applicable in 2026. The claimant has a recognised 34% disability throughout the year. A January job ends, leaving 1,000 of eligible income; the claimant is then unemployed and registered with the employment office, receives 6,000 of unemployment benefit, and accepts a new December job requiring a residence move to another municipality. The December job supplies 800 of eligible income. Both eligible-income amounts are already net of the expenses used in the enhancement ceiling. Nominal mobility/disability increases of 2,000+3,500 are limited to 1,800, not 5,500 or 7,800. The 6,000 unemployment benefit cannot enlarge that ceiling. These are expense controls, not a computed regional thalidomide credit.

Balearic thalidomide enactment and rate boundary. Law 4/2026 DF 67(2) added article 3 sexties. DF 72 brought the law into force on 14 June 2026, the day after its BOIB publication, while article 3 sexties expressly reaches fiscal 2023 onward. The July 21 corrigendum changes an unrelated DF 2 law citation. The new provision says to apply a singular average tax rate to the aid amount included in liquidable base, following general-BI inclusion; neither that operative text nor ATIB's enactment notice specifies whether the rate is combined state/regional or regional-only. It supplies no fixed percentage. Retain that exact question and the shared ordinary-expense/reduction question before computing this new credit; do not substitute a 2025 campaign formula or infer a rate from another aid credit (Law 4/2026 DF 67(2)/DF 72, corrigendum, ATIB notice).

Precise remaining boundaries. Apart from the individual CLM branch and the separately supplied one-entitled-mover joint cap branch just identified, the worksheet does not prescribe allocation where signed category income or losses make the selected numerator exceed general BI; do not silently cap that numerator or impose a favourable loss priority. CLM joint claims outside that supplied one-entitled-mover positive-N-above-positive-G branch, including exact both-entitled signed aggregation and cent rounding, and the other regions remain unconfirmed. For thalidomide aid, RD574/2023 receipts are non-exempt employment income without the30% irregular-income reduction. If the aid is the only employment receipt, its employment numerator is that category's properly computed reduced net income. If wages and aid share the ordinary employment-expense allowance or employment-income reduction, the retrieved thalidomide provisions and instructions do not prescribe the share assigned to aid: that ordinary numerator remains to confirm, including for Cataluña. The general/savings, minimum and global-BL-reduction calculation above remains available once that numerator is established. Balearic3sexties' newly enacted singular average-rate wording still needs direct clarification of combined versus regional-only general rate; do not certify that new article solely by analogy with the implemented emergency provision. Historical correction administration remains separate (LIRPF19–20; AEAT147637; Galicia thalidomide input; Balearic3sexties).

Worked example

The text's own controls: work-move ceilings, social housing and aid credits

These are the numerical controls stated in the worksheet above, recomputed. General BI G = 21,000, general BL B = 20,700, selected net income or included aid N = 1,000. Work moves: round_to_cents(QGC×N/G) with regional general quota 1,660.50 (Castilla-La Mancha), 1,480.25 (Cantabria) and 1,564.21 (Canarias) gives 79.07, 70.49 and 74.49, each below the per-mover amount (500, 500, 300). Aragón social housing: quota 1,629.94 gives attributed quota 77.62 and credit 30% × 77.62 = 23.29. Aid: A = round_to_cents(N×B/G) = 985.71; with state plus regional general average rates of 8.02% + 7.83% (Asturias), 8.02% + 6.62% (Extremadura) and 8.02% + 7.47% (Galicia), the credits are 156.24, 144.31 and 152.69.

name: Attributable regional tax controls for work moves, social housing and aid
inputs:
  g: 21000
  b: 20700
  n: 1000
  qgc_clm: 1660.50
  qgc_cantabria: 1480.25
  qgc_canarias: 1564.21
  qgc_aragon: 1629.94
steps:
  clm_move: min(500, round(qgc_clm * n / g, 2))
  cantabria_move: min(500, round(qgc_cantabria * n / g, 2))
  canarias_move: min(300, round(qgc_canarias * n / g, 2))
  aragon_attributed: round(qgc_aragon * n / g, 2)
  aragon_credit: round(aragon_attributed * 0.30, 2)
  a: round(n * b / g, 2)
  asturias_aid: round(a * (8.02 + 7.83) / 100, 2)
  extremadura_aid: round(a * (8.02 + 6.62) / 100, 2)
  galicia_aid: round(a * (8.02 + 7.47) / 100, 2)
expected:
  clm_move: 79.07
  cantabria_move: 70.49
  canarias_move: 74.49
  aragon_attributed: 77.62
  aragon_credit: 23.29
  a: 985.71
  asturias_aid: 156.24
  extremadura_aid: 144.31
  galicia_aid: 152.69

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
Asturias DL 2/2014, Ley 5/2025	Current credit arts. 3–14 novodecies, suppression/nullity notes, and art. 39 amendments with final provision 3 effective dates	2026-10-25
Illes Balears DL 1/2014, Ley 4/2026, DL 1/2026	Credit arts. 3–7 ter, 2026 amendments and their effective dates; short-period cutover remains to confirm	2026-10-26
ATIB June 2026 amendment notice, Ley 8/2018	Current rental correction, landlord and family-credit changes; arts. 6–7 family definitions	2026-10-26
Cantabria DL 62/2008, Ley 5/2026	All art. 2 credit paragraphs, including duplicate numbering 13; DA 1/2 concepts, disability evidence and registered-partner equivalence; 2026 amendments and final provision 3	2026-10-26
Current Cantabria2.7, original Ley5/2026 preamble/art2.Dos/DF3	Source-derived same-cost enhanced-rate interpretation and binding5000invoice/2000ALS cap; explicit operative-plural/separate-grant counter-reading retained;2025manual/runtime not promoted to2026overlap proof	2026-10-28
AEAT Cantabria new-resident move, rural work move	Territory, expense allocation, generation/utilisation periods, priority, joint attributable-tax cap and death treatment	2026-10-26
Canarias DL 1/2009, Ley 9/2025	All IRPF credit articles, arts. 2/17/18/41, DA 1/4 period limits; final provision 11's indefinite 2025-effective amendments and final provision 18 entry date	2026-10-26
Extremadura DL 1/2018, Ley 2/2026	All regional IRPF credit provisions; final provision 2.1–16 amendments and final provision 7's 1 January 2026 effects, including new birth/veterinary credits and limited rural income waiver	2026-10-26
Galicia DL 1/2011, Ley 5/2025, Order 26 March 2026	Full art. 5 credit catalogue, current school/materials definitions and caps, old-year invoice/cash transitions distinguished, rental base/credit carries and current aid routes	2026-10-26
Valencia Ley 13/1997, DL 14/2025, Ley 3/2026	Full art. 4 catalogue, DA 6/13/16/17 and DT 1; ordinary/special/health income factors, July disability/compatibility wording change and entry dates	2026-10-26
Castilla-La Mancha Ley 8/2013, Ley 2/2021	Credit arts. 1–13 and DA 2; rural definitions, zone rules and extension under arts. 5/12/13 and DA 6	2026-10-25
Ley11/2026 art.37/DF8, October2 corrigendum, October27 corrigendum	Additional Catalan thalidomide/forest/conditional-coeliac routes, general and specific commencement; no assumption that the pre-amendment consolidation is exhaustive	2026-10-27
Official Renta 2025 OPEN 1.19, own current art. 32.3/5/6/16, Ley 9/2025 art. 1/DF	Actual monthly-dialog under-three-at-month-end instruction and fictional 300+200 same-expense calculation, labelled administrative/inferred methods bridged to unchanged 2026 substantive wording and current Annex I; no 2026 runtime or court claim	2026-10-28
LIRPF arts. 63.2/74.2, AEAT INFORMA 147637 classification	Separate state/regional general average rates after the minimum calculation; RD 574/2023 thalidomide aid is non-exempt employment income without the 30% irregular-income reduction	2026-10-27
DL5/2025art3.3/3.4, AEAT ordinary rent, victim rent, personal legacy rates, official2025OPEN	Labelled same-rent separate-grant interpretation and500/1,000ledger; observed768/723mixed-rate joint controls under current613-1/DT18, with2025runtime and prequalified-input limits distinguished from2026law	2026-10-28
Ley8/2025 arts.57–61/DF10, Ley11/2026 art.126, PRE415/2026 official annex	Four rural credit provisions,2026 commencement,municipal classification/partial nuclei, per-contributor income gates,investment/base/occupation/recapture rules and actual DA1 amendment	2026-10-27
Cantabria art.2.1/DA1, AEAT ordinary-rent explanation	Known rental rate/ceiling and strict10% burden gate; undefined denominator/joint measure not substituted with a different credit's income test	2026-10-27
Canarias art.14/14quater/18, incorporated LIRPF68.1, AEAT acquisition method	Cumulative prior-home/reinvestment threshold, separate regional6,000 and State legacy9,040 bases, express State coexistence and regional property/gross-quota limits	2026-10-27
Balearic art6bis, exact AEAT10.4.18 child-by-child return method; AEAT practical maximum-sharing instruction, public OPEN simulator	Explicit per-child expense/day inputs and prorated caps, overlapping child periods and preserved same-rate equal-parent/joint controls; own-payment/person-count inputs support the added unequal-payment/mixed-personal-rate individual worksheet, with the broader statutory wording and mixed-rate joint boundary retained	2026-10-28
Galicia art5.Veintidós.2–7/Veintitrés, exact AEAT works/base/carry ordering, return capture and payer allocations	Separate expense-base and insufficient-tax-credit clocks; ordinary coexistence; smaller-first ordering between works and fixed empty-rental credits; disclosed own-statute chronological selection for supplied binding credit/base vintages, with compulsory-order and mixed-type attribution limits retained	2026-10-27
Current Galicia rental-carry provisions, original introduction, lease-year amendment/retroactivity, AEAT fixed rental credit	Actual 2025/2026 carry origins; labelled chronological exercise of dated own 22.3/5/7 and 23.5 rights under binding quota/base; separate clocks and no claimed universal FIFO or explicit vintage ruling	2026-10-28
Cantabria art2.1, exact AEAT10.6.2 rent inputs, official RentaWEBOpen simulator	Controlled2025implementation of unchanged rent-income comparison for positive individual employment/bank-interest branch; strict10%threshold, before pension/BL/minimum reductions; other populations reserved	2026-10-27
Canary art16ter/2.2, Ley9/2025 DF11 opening/15, AEAT10.5.20 medical-credit instructions	Individual claimant age/disability OR gate; one100 increment; unchanged2025/2026scope, combined expense base and individual/joint/higher-income cap distinctions	2026-10-27
AEAT public RentaWEBOPEN2025	Fictional attained65/no-disability600 implementation observation, independently reproduced; 2025 campaign evidence supports the expressly qualified2026 inference	2026-10-27

Source	What it supports	Checked
Galicia art 5.Veinticinco, 26 March 2026 Order, AEAT 10.11.24 child/payer inputs	Actual payer base,105-per-child claimant cap, PE 150 within 300 material ceiling and preserved nonbinding multi-payer method; labelled per-descendant sole-payer binding calculations follow Council 085/2026, with consequential multi-payer expense allocation reserved	2026-10-27
Current LIRPF48–50/56/63/66/74/76/84, official public2025OPEN	General/savings quota and separate minimum spillovers; deduction-specific quota ratios versus expressed two-decimal rates; positive mixed-income/global-base-reduction methods. Controlled2025 observations support unchanged2026 wording, not a2026 filing-campaign assertion	2026-10-27
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
Asturias aid input, Extremadura aid, Balearic emergency aid, Galicia wildfire, sport, ALS, thalidomide, Valencia DA17.a	Distinct included-BI/BL amount and direct-aid wording; common employment-cost allocation is not supplied by these input instructions	2026-10-27
Balearic current3quinquies/3sexties, ATIB June2026 explanation	Express2026 war-aid activity base, distinguished from prior inflation aid; new thalidomide singular-rate uncertainty retained	2026-10-27
LIRPF joint rules and income attribution, income integration, personal minimum and entitled-member CLM move cap	Joint household general base, single basic minimum, specific eligible-member cap and separately reserved both-entitled signed rounding; actual fictional 2025 controls support the stated current-law inference, not a tested 2026 filing campaign	2026-10-27
Official Renta2025 OPEN simulator	Saved fictional joint controls: one-entitled-mover cap and both-entitled signed cent discrepancies; observations do not establish a universal intermediate rounding algorithm or a tested 2026 return campaign	2026-10-27
LIRPF19–20/84, RIRPF11(2), AEAT2025 expense instructions	Category expense order, one joint ordinary expense, exclusive mobility/disability increases and eligible-income ceilings; common wage/aid ordinary expense and article20 allocation remains unproved	2026-10-28
Law4/2026 DF67(2)/DF72, July21 corrigendum	New Balearic3sexties,14June2026 enactment and express fiscal2023 scope; singular average-rate choice remains unconfirmed	2026-10-28
Ley1/2026 art.18/DF6	Current CLM rent caps500, first-home savings12octies, assistance-dog12nonies and interest/rural-home incompatibility13.3(g); IRPF effect from2025 underDF6	2026-10-28

Source	What it supports	Checked
Cantabria2.1, LIRPF49/DA20, actual RentaWEBOpen2025	Observed individual general-base progressivity-exempt and current listed-share-loss offset denominator. Own25000/10000/8000/10000inputs separate3250equality from3250.01/300credit.2025software evidence for unchanged2026comparison, not a universal signed-income rule	2026-10-28

National law rows not cited here and the regional catalogue sources are in the es-irpf-deductions Sources and each regional Guide.

Not yet confirmed: joint relocation attribution outside the supplied one-entitled-mover positive-N-above-positive-G cap branch, including both-entitled signed aggregation and exact cent rounding, and signed populations outside the supplied positive-numerator individual method and detailed cultural in-kind valuation/patronage-credit interactions (Castilla-La Mancha work move; also listed in es-irpf-deductions-castilla-la-mancha). The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.