Irpf Deductions Castilla Y Leon 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 Castilla y León 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 Castilla y León. 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.

Castilla y León: income tests, family and disability credits

Check each credit's income test before calculating it. The default test is general BI + savings BI − the state personal/family minimum ≤ 18,900 on an individual return or ≤ 31,500 jointly. Equality qualifies. This test does not apply to family/birth/adoption credits in arts. 3–4, subsidised home rehabilitation in art. 7.2, rural rental rehabilitation in art. 7.3, entrepreneurship in art. 8, research gifts in art. 9.f or electric cars in art. 9.g. Do not replace this measure with salary or BL, or impose it on an exempted category (DL 1/2013 art. 10.1–2).

Credit	Amount or calculation	Tax year	Official source
Large family	600 generally; 1,500 with four minimum-entitled descendants; 2,500 with five, plus 1,000 for each descendant from the sixth	2026	Art. 3.1
Large-family disability addition	Add 600 to the applicable general/four-/five-child amount if a spouse or minimum-entitled descendant has disability at least 65%; this is one addition, not 600 for every disabled relative	2026	Art. 3.2
Birth/adoption	Per qualifying child: 1,010 first / 1,475 second / 2,351 third and later	2026	Art. 4.1
Rural birth/adoption	Replace ordinary amounts with 1,420 / 2,070 / 3,300 where the taxpayer resides in a municipality or minor local entity with no more than 5,000 inhabitants	2026	Art. 4.2
Birth/adoption disability	Double the applicable ordinary or rural amount if the child has recognised disability at least 33%; later recognition before age five triggers the statutory corresponding deduction in the recognition year	2026	Art. 4.3
Multiple births/adoptions	Additional 50% of the corresponding birth/adoption deduction for two children, 100% for three or more; an additional 901 in each of the following two years	2026 events and continuing entitlement	Art. 4.4
Adoption expenses	784 generally, replaced by 3,625 for qualifying international adoption; claim in the Civil Registry inscription year	2026	Art. 4.5
Work-related childcare: choose one route	Domestic carer: 30% of eligible payments, cap 322; or registered regional infant-school/nursery costs: 100%, cap 1,320, subject to the state-increment and public-aid adjustments below	2026	Art. 5.1
Household-worker Social Security	15% of contributions actually paid, cap 300; minimum-entitled child under four at accrual	2026	Art. 5.2
Taxpayer disability	300 if under 65 with disability at least 65%, or aged at least 65 with disability at least 33%; 656 instead if aged at least 65 with disability at least 65%	2026	Art. 6

For arts. 3–5, prorate the statutory entitlement where more than one taxpayer is entitled. Large-family status requires cohabitation and the regional title under Ley 40/2003. Birth/adoption requires the descendant minimum. Count the new child and other natural/adopted children of either parent living with the taxpayer at accrual when fixing child order. For multiple events, births/adoptions within twelve months can qualify even if not simultaneous. The 901 is the additional event entitlement shared by entitled taxpayers, not an automatic 901 per child; count the two following years from the last birth/adoption in the qualifying event (arts. 3–5 and 10; AEAT multiple-event explanation). The disability credit excludes users of the community's public or publicly contracted residences. Retain competent-authority disability evidence.

Childcare requires a child under four at accrual who generates the descendant minimum, and qualifying work plus Social Security/Mutuality registration by the minimum-entitled parents. A domestic carer must be registered in the household-worker system. Nursery costs cover pre-enrolment, enrolment, ordinary/extended attendance and meals for complete months at a qualifying registered regional centre. If the claimant has entitlement to the national art. 81.2 maternity childcare increment, subtract that entitlement from both the regional nursery amount and its 1,320 ceiling, with no negative credit. Across both parents, regional childcare credits plus that national increment and relevant public childcare aid cannot exceed actual eligible expense; reduce regional claims proportionately if necessary (art. 5.1).

For attribution, AEAT directs equal allocation of joint marital-property expenditure; in separate-property or unmarried cases use the claimant's actual payments. Its same-wording guidance deducts nursery grants from the nursery expense base, but does not automatically deduct a domestic-carer grant from the wage base where credit plus grant remains within actual cost. Apply the statutory sharing rule and aggregate expense ceiling as well; do not give each parent an unshared duplicate claim (AEAT childcare guidance, updated 29 September 2026).

Arts. 4–5 exclude analogous birth/adoption/childcare/conciliation aid requested and granted by the Junta. Classify the actual aid before denying a credit: AEAT expressly treats Bono Concilia under Orden FAM/882/2021 and working-time-reduction/leave aid under Orden FAM/1454/2023 as compatible with the childcare credit and excludes those amounts from its expense-ceiling calculation. By contrast, analogous Bono Nacimiento can bar birth/multiple-birth credits for the same triggering event. The guidance distinguishes simultaneous births from successive births and earlier-year benefits; a benefit for an earlier event does not automatically bar a later event's credit (art. 10.3.c; childcare, multiple births).

Castilla y León: housing, investment and gifts

Credit	Amount or calculation	Tax year	Official source
Young first-home acquisition/rehabilitation in rural area	15% of eligible payments; annual base cap 10,000. Under 36 at accrual; qualifying first new home or statutory rehabilitation acquired/rehabilitated from 1 January 2023	2026	Art. 7.1
Subsidised habitual-home rehabilitation	15% of eligible energy, sustainability or disability-access investments; base cap 20,000; claim in the year the approved housing-programme subsidy is paid	2026 receipt year	Art. 7.2
Rural rehabilitation for letting	15% of eligible actual rehabilitation payments; base cap 20,000; qualifying rural/value test, five-year rental/availability conditions and rent no more than 300 a month	2026	Art. 7.3
Young habitual-home tenant	Under 36: 20% of actual rent, cap 459; qualifying rural home: 25%, cap 612 instead. In either route the credit cannot exceed actual rent minus all public rent aid	2026	Art. 7.4–5
Entrepreneurship subscriptions	20% of qualifying formation/capital-increase investment in an SA, SL or labour company; credit cap 10,000; acquisition between 0.5% and 45% of capital, held at least three years	2026	Art. 8
Heritage/nature work and qualifying gifts	15% of art. 9.a–f expenditure/gifts; the combined bases of those six routes cannot exceed 10% of BL	2026	Arts. 9.a–f and 10.3.b
New electric passenger car	15% of qualifying cost; credit cap 4,000 per vehicle, shared between buyers and reduced by national DA 58 deduction entitlement. Acquisition value including taxes no more than 40,000	2026 registration year	Art. 9.g

For the first-home and rural rental-rehabilitation routes, the municipality/minor local entity at acquisition or rehabilitation must have no more than 10,000 inhabitants generally, or no more than 3,000 if less than 30 km from the provincial capital; the property's acquisition-tax value must be strictly below 150,000. The young rural tenant uses the same population/distance limits but not that property-value condition. Use the relevant year's official population/list evidence, not a 2025 manual's list for a 2026 claim; final provision 7 uses the INE register in force at 1 January. First-home status excludes anyone who has ever held full ownership of at least 50% of another home. New construction means the first transfer within three years of the declaration of new construction, or qualifying direct construction costs. Apply the national habitual-home definition (arts. 7 and 10.2; final provision 7).

The young first-home base includes qualifying acquisition expenses, loan principal, interest and financing costs, with mortgage-hedge receipts reducing interest. The net-wealth growth test excludes interest/financing costs from the investment comparison and excludes value movements in assets still held at year end. For art. 7.1/7.3 rehabilitation, apply the incorporated VAT definition: qualifying reconstruction work must represent more than 50% of project cost and total work must exceed 25% of the relevant acquisition/market value excluding land, using the statutory two-year acquisition lookback and connected-work rules (art. 7.1/6; LIVA art. 20.Uno.22.B).

Subsidised rehabilitation covers solar hot-water panels meeting at least 50% of the minimum technical contribution, thermal-system energy/renewable improvements, specified water-saving/sanitation works and disability access/sensory-communication adaptations for the taxpayer, spouse or an occupying relative through the third degree. It requires an approved state/regional housing programme; keep the managing body's bank-transfer proof of the grant. The statutory claim year is the grant-payment year. For rural rental rehabilitation, maintain qualifying letting for five following years to non-spouse/non-ascendant/non-descendant/non-third-degree relatives, lodge the legal deposit and satisfy the 300 monthly ceiling, including contractually recharged housing expenses. During vacancies, advertise through the property, media/Internet, estate agency or agent and keep the property unoccupied with utility evidence; AEAT identifies Orden EYH/668/2019 for these conditions (arts. 7.2–3 and 10.4.e; AEAT rural letting). For a young tenant, the aid rule caps the resulting credit at net rent: min(rate × rent paid, route cap, max(0, rent paid − public rent aid)); it does not simply change the percentage base to net rent.

Entrepreneurship requires a financed investment project in Castilla y León and the qualifying company's regional registered/tax domicile described by AEAT. In the investment year or the next, increase employees measured as persons/year, economically dependent self-employed contracts and/or family-collaborator registrations against the prior-year comparison, and maintain the corresponding increase for three years. The maximum computable project investment, distinct from the taxpayer's 10,000 credit ceiling, is 100,000 × added annual employee units + 50,000 × additional qualifying dependent-contractor contracts + 50,000 × additional family-collaborator registrations. Obtain the investee's certificate of destination, ownership percentage and employment conditions. A capital-only intermediary must put funds into a qualifying regional company within six months; apply the aggregate capital-percentage test, employment conditions and no reduction of the regional workforce (art. 8; AEAT investment conditions).

Reconcile all investors' qualifying subscriptions to the certified project maximum once,not once per investor. If aggregate eligible financing stays within that maximum,each entitled taxpayer receives min(20%×their own qualifying subscriptions,10,000),aggregating that taxpayer's investments before the personal cap;the same personal cap applies on joint filing. One added annual employee unit gives a100,000project maximum:subscriptions30,000/20,000yield6,000/4,000;60,000/40,000yield10,000/8,000. At90,000/30,000,total financing exceeds100,000,and the cited law/instructions do not prescribe a priority or proportionate removal of excess:retain that precise allocation question,rather than invent a split or reject every investor (art8;exactAEATcalculation).

The art. 9 gift/work routes are: (a) owner-paid authorised work on eligible protected regional heritage buildings meeting the incorporated heritage conditions; (b) authorised/favourably reported work by owners on regional Natura 2000 natural assets; (c) heritage-conservation gifts to eligible public, religious or Law 49/2002 heritage-purpose bodies; (d) regional Natura 2000 gifts to public bodies/institutions; (e) gifts to registered regional foundations with cultural, assistance or ecological purposes; (f) gifts to regional public universities or predominantly research/development/business-innovation institutions for qualifying regional projects. Obtain the required authorisations and donation certificates. The default BI-minus-minimum ceiling applies to a–e, but not f; the combined 10%-of-BL base cap applies to all a–f (arts. 9–10).

The vehicle must be a new passenger car that is pure electric, range-extended electric or plug-in hybrid with electric range over 40 km under WLTP. It cannot be used in anyone's business/professional activity; claim only in its registration year and retain it for four years. Subtract the claimant's actual national DA 58 entitlement from the regional cap before applying the cap, with no negative deduction; do not assume that a national headline maximum is the actual entitlement. Retain the invoice proving acquisition, date and price. Later loss of art. 7.1–3/8/9.g conditions requires regional recapture plus late-payment interest in the breach year (arts. 9.g and 10.2.j/3.d/4).

Castilla y León: preserved housing and old family balances

DL 1/2013's repealing provision expressly preserves DT 5 of DL 1/2008, introduced by Ley 1/2012 art. 11. That separate first-new-home credit is 7.5%, annual base 9,040, for a regional habitual home whose new-construction project approval was obtained 1 September 2011–31 December 2012. It runs only in the first-payment year and the next four years, not indefinitely for an old mortgage. Include qualifying acquisition/financing payments net of hedge receipts; apply the statutory previous-deduction/reinvestment exclusions. It covers acquisition/construction, not enlargement or rehabilitation. A 2026 claim requires evidence that 2026 falls inside the particular five-year window; old project approval alone is insufficient (DL 1/2013 repealing provision, paragraph 3; Ley 1/2012 art. 11; AEAT preserved credit).

Preserved/current home calculations remain separate. Ley1/2023's transition preserves earlier art7.1 rights under their entitlement-year requirements,with their annual base increased to10,000. Do not reject an otherwise valid pre2023continuing claim solely because the new-cohort headline starts2023. Calculate current/preserved art7.1 as15%of its eligible annual payments,base at most10,000,and independently survivingDT5as7.5%of its own eligible payments,base at most9,040,within its first-payment-year-plus-four window. The operative provisions give no cross-credit base offset or common home-investment cap. If the same documented home/payments independently satisfy both routes,add their separately capped credits,subject to available regional quota; this is statutory analysis,not a claimed official combined example. At12,000eligible payments,first payment2023and all independent conditions met,the credits are1,500+678=2,178;at6,000they are900+450=1,350. If only art7.1's income test fails,retain the independently eligibleDT5amount;its statutory requirements do not import that chapter's income ceiling (Ley1/2023transition;currentart7/repealingprovision;preservedDT5;AEATDT5calculation).

Keep nationalDT18entitlement separate. Ordinary same-home first acquisition/construction payments before2013already exhaust DT5's five-year window before2026,so do not addDT5to every national legacy claim. An independently qualifying continuing ruralart7.1claim can still combine its10,000base with the national transition's own9,040base:at12,000independently eligible payments,1,500rural+1,356national total=2,856,before quota limits. A2021first payment endsDT5in2025;a2022first payment can endin2026. This does not reconstruct every historic cohort or grant eligibility without its acquisition-year evidence (LIRPFDT18;the preserved and regional provisions above).

Do not grant a new refundable/carry-forward family credit for 2026 by copying the former additional provision: that provision was repealed from 1 January 2023. The surviving transitional provision preserves specified 2019–2022 art. 3–5 balances for three following periods, then a regional payment-request route. A 2022 balance's last return-offset year was 2025, not 2026. A payment request submitted in calendar 2026 concerns that old entitlement and is distinct from the 2026 return. The 2025 manual applies current-year credits before the old balance; it does not create a 2026 carry right (DL 1/2013 transitional provision; AEAT ordering).

Worked example

Castilla y León young rural tenant: rate, cap and the rent-net-of-aid limit

Hypothetical 2026 facts: an individual resident aged 30 files individually with BI 22,000 and a state personal/family minimum of 5,550: 22,000 − 5,550 = 16,450, within the 18,900 default individual test. She rents a qualifying rural home meeting the population/distance limits in this Guide, pays 3,000 of rent and receives 2,600 of public rent aid. The rural route gives 25% × 3,000 = 750, capped at 612, but the credit cannot exceed rent minus all public rent aid: 3,000 − 2,600 = 400. The credit is 400 (DL 1/2013 arts. 7.4–5 and 10).

name: Castilla y León young rural tenant, limited by rent net of aid
inputs:
  bi: 22000
  state_minimum: 5550
  rent: 3000
  public_rent_aid: 2600
steps:
  income_test: bi - state_minimum
  nominal: rent * 0.25
  credit: min(nominal, 612, rent - public_rent_aid)
expected:
  income_test: 16450.00
  nominal: 750.00
  credit: 400.00

Sources

Source	Coverage/read scope	Read on
Castilla y León DL 1/2013, Ley 4/2024	Arts. 3–10, default BI-minus-state-minimum test and exceptions, rural/value limits, gifts, EV and preserved/repealed transitions; enacted 2024 amendments distinguished from proposals	2026-10-26
Ley 1/2012 art. 11, AEAT preserved new-home credit	Preserved DL 1/2008 DT 5: project-approval dates, first-payment five-year window, base and previous-home/reinvestment conditions	2026-10-26
AEAT Castilla y León childcare, multiple events, old-balance order	Same statutory wording: actual payer/marital-property attribution, nursery aid versus domestic-carer cap, compatible named aid, event distinction and 2022 balance's final offset in 2025	2026-10-26
AEAT Castilla y León rural rental rehabilitation, entrepreneurship	Incorporated rehabilitation definition, advertised/unoccupied vacancy conditions, rent recharges, regional company domicile and project-investment ceiling	2026-10-26
Ley1/2023transition,CyLDT5calculation,projectcreditcalculation	Preservedrural rights,separatecurrent/DT5base calculations and within-project-cap investor calculations;overfunded allocation remains unconfirmed	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: Castilla y León allocation where aggregate investor funding exceeds the project-investment ceiling,historic home-cohort eligibility beyond the supplied independent-base method,and the expired 2022-balance payment-request procedure. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.