Irpf Deductions Cataluna 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 Cataluña 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 Cataluña. 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.

Cataluña: regional credits

Credit	Amount or calculation and key gates	Tax year	Official source
Birth/adoption/fostering	150 per parent on individual returns; 300 on parents' joint return or the single-parent-family parent's return; adoption and fostering credits incompatible	2026	DL 1/2024 art. 612-1
Widowhood	150 in widowhood year and next two years; 300 while a qualifying dependent descendant entitles the taxpayer to the minimum	2026	Art. 612-2
Ordinary habitual-home rent	10%, cap 500 individual; large/single-parent families cap 1,000; qualifying joint returns cap 1,000. BI less personal/family minimum no more than 30,000 individual / 45,000 joint	2026	Art. 612-3
Habitual-home rehabilitation	1.5% of eligible annual expenditure; base cap 9,040	2026	Art. 612-4
Master's/doctoral loan interest	Interest actually paid on qualifying loans through AGAUR	2026	Art. 612-5
Catalan/Occitan language gifts	15% of qualifying gifts, capped at 10% of regional gross tax	2026	Art. 612-6
Scientific/research/innovation gifts	30%, capped at 10% of regional gross tax; combined state and this regional gift relief cannot exceed 100% of the donation	2026	Art. 612-7
Environment/natural heritage gifts	15%, capped at 5% of regional gross tax; recipient must be in the statutory environmental-entity census	2026	Art. 612-8
Angel investment	40%, cap 12,000 per taxpayer, including on joint returns; qualifying university/research-linked company 50%, same cap	2026	Art. 612-9
Filing required because of multiple employment payers	Positive excess of regional gross tax over state gross tax; unavailable to taxpayers using or eligible for RIRPF art. 89.A's special withholding procedure	2026	Art. 612-10
Rent for a documented victim of gender violence	20%, cap 1,000; 25%, cap 1,200 if disability at least 65% or a minor child dependent; BI less personal/family minimum no more than 30,000; at most three consecutive years	2026	Art. 612-11
Agrarian/housing cooperative capital	20% of eligible paid capital contributions, cap 3,000 per year; statute permits later use for insufficient tax, with a five-year holding/eligibility condition	2026	Art. 612-12
Thalidomide public aid,1950–1985 cohort	Multiply qualifying aid actually included in general BL by the sum of the separate state/Catalan general average rates; older2023–2025 returns require rectification	2023 onward, including2026; July enactment	Ley11/2026 art.37.1, new612-13
Qualifying nonproductive/fire-prevention forest investment	15% eligible investment, cap5% regional gross quota; current approved forest-management instrument and investment certificate required	2026; general commencement14July	Art.37.2, new612-14/DF8.3
Diagnosed coeliac disease, enacted conditional route	250 per qualifying family person, shared equally between entitled taxpayers for that person; commencement depends on the31December2026 statutory condition	Conditional; not an unconditional operative2026 credit at27October	Art.37.3, new612-15/DF8.2

For ordinary rent, qualify through age 35 or below at tax accrual, at least 183 days unemployed, disability at least 65%, or widowhood with age at least 65; the large/single-parent-family route instead uses its own condition. Do not require every tenant to satisfy all categories. Apply the art. 612-3.5 per-home cap and allocation where multiple taxpayers qualify: the statute divides the 10%-of-total-rent amount, capped at 1,000, between entitled declarants. Obtain the landlord NIF and supporting documents. Do not impose the old income limits or invent a percentage-of-income rent condition absent from the current article. The separate violence-victim credit requires the statutory proof of status; the labelled separate-grant worksheet immediately below supplies a same-rent calculation within its stated interpretation and claimant limits (arts. 612-3 and 612-11).

Same rent, two independently established grants: labelled statutory interpretation. For a sole entitled individual tenant, calculate the ordinary612-3 credit under its own category, income and cap conditions, then calculate612-11 under its own proof, income,20%/25% and1,000/1,200cap conditions. Under this method add the separately capped amounts for the same eligible rent, limited by available regional tax. The basis is the two distinct grants:612-3.4’s once-only provision expressly prevents multiplying that credit because several of its own eligibility categories coincide; it does not name612-11. The original2025enactment introduced612-11 alongside the amended612-3 without a mutual-incompatibility clause. This is a labelled interpretation of that structure, not an express same-spend ruling or a general right to stack every housing relief. The current ATC victim section11 and both AEAT2025 pages describe the grants separately; ATC’s later express incompatibility with612-3 concerns rural rent, not the victim paragraph (current612-3/612-11; DL5/2025art3.3/3.4; ATC sections11/2026rural rent).

Binding same-payment control. A30-year-old woman, sole named tenant and sole entitled claimant, pays6,000habitual-home rent in2026, has general BI=BL28,000, savings0 and personal/family minimum5,550, with no other deductions. She is neither a large/single-parent-family member nor disabled and has no minor dependent. She holds a current protection order establishing the statutory victim status and is in the first of at most three consecutive claim years; retain that proof, the lease, payment evidence and landlord NIF. The income amount is22,450, within each30,000ceiling. Ordinary relief is min(6,000×10%,500)=500; victim relief is min(6,000×20%,1,000)=1,000. Under the labelled separate-grant reading use 1,500, not just the larger1,000. Her regional general quota is 2,375+(28,000−22,000)×16%−5,550×9.5%=2,807.75, leaving1,307.75. The victim cap does not erase the independently qualifying ordinary500cap. If ordinary eligibility fails, retain only the independently qualifying victim amount; if documented victim status fails, retain only an independently qualifying ordinary amount. A minor descendant must independently satisfy the published descendant-minimum condition for the victim25%route; it does not itself establish official single-parent-family status for the ordinary1,000cap (own scale611-1; AEAT ordinary rent; AEAT victim rent).

The statutory grants and operative conditions remain current for2026; the cited AEATmanual is explicitly for2025. No2026software outcome, binding same-rent compatibility ruling or court adjudication is claimed. An authoritative contrary interpretation or challenge to the separate-grant reading, multiple-claimant/joint sharing across these grants and ordering against other credits where regional tax is insufficient remain precise ordinary limits. Do not transfer this worksheet to rural-rent incompatibility or remove the existing documentary, per-home and temporal conditions.

For language gifts, verify the named institute or recipient's inclusion in the language-policy census. For research gifts, use the specified Catalan universities, affiliated institutes or Generalitat-promoted/participated research centres. Retain receipts and reconcile the recipient's reporting; arts. 612-6 to 612-8 require the recipient's donor list within the first 20 days of the following year (arts. 612-6 to 612-8).

Angel investment requires eligible SA/SL or labour-company form, registered and tax offices in Cataluña, genuine economic activity, at least one full-time general-regime employee and annual turnover no more than 1 million. Combined ownership with spouse and relatives through the third degree cannot exceed 35%. Capital-increase companies must be formed within the preceding three years and not listed on the national or alternative market. The investor can be a board member but cannot exercise executive/management functions or be an employee. Formalise the subscription in a public deed identifying investors/amounts. Hold the investment, location, activity, employee and ownership conditions for the statutory three years; breach brings recapture plus interest (art. 612-9).

The cooperative credit requires non-temporary membership, no more than 25% of total votes, a duly registered Catalan agrarian/housing cooperative, excluding tourist/short-stay housing, and the cooperative's certificate. Maintain the relevant conditions and contributions five years. The statute preserves relief for the specified reinvestment in another qualifying cooperative or statutory transfer. It does not state a numeric carry-forward expiry in art. 612-12; do not invent one (art. 612-12).

First establish LIRPF DT18 entitlement using the existing national legacy-home procedure below. For the ordinary acquisition/construction/rehabilitation/extension base, add eligible amounts actually borne and paid in the year: qualifying acquisition/construction costs and taxes, principal repaid on traced acquisition finance, interest less hedge receipts, and qualifying financing costs. Exclude unrelated extra borrowing and returned mortgage-floor amounts excluded by LIRPF DA45. Apply the prior-home/reinvestment restrictions and net-wealth test already stated in that procedure. The annual base B is capped at 9,040 in total, including on a joint return, with no carry-forward of excess payments. A qualifying couple paying 6,000 each has a joint base of 9,040; on separate returns each claimant's documented 6,000 stays below their own ceiling. These are deduction bases, not tax credits (preserved arts.68.1/70/78/84; current AEAT expenditure/base method).

Cataluña art.613-1 applies 7.5% regional, separately from the preserved 7.5% state amount. For acquisition, or construction payments, before 30 July 2011, use 9% regional if the claimant is at most 32 at accrual, unemployed at least 183 days, disabled at least 65%, or a member of a family unit containing a child at accrual, and their general BI + savings BI − personal/family minimum is at most 30,000. Re-test the condition and income in the claim year. The 30,000 income gate is individual for each investing contributor even on a joint return; it is not a 60,000 household allowance. Rehabilitation/extension alone does not qualify for 9%. At B=9,040, ordinary regional relief is 678 and enhanced regional relief 813.60; adding state relief gives 1,356 or 1,491.60. A contributor failing the enhanced income test falls back to 7.5% if the underlying transition remains valid. Preserve the contributors' own expenditure/rate allocation within the single joint base, rather than granting 9% to the entire joint base because one contributor qualifies (current ATC legacy-home explanation, section13).

Keep disability adaptation in its separate annual base capped at 12,080, also one ceiling on a joint return. It carries 10% state + 15% Catalan regional, giving maxima 1,208 + 1,812 = 3,020, independently of the ordinary 9,040 base. Require the preserved certified necessity, qualifying disabled occupant/family relationship and ownership/tenancy/usufruct or qualifying common-element status. Pre-2013 payments and completion before 2017 are indispensable; a new adaptation in 2026 does not qualify merely because the house is old. The preserved regulation defines eligible accessibility, sensory-communication and common-element works (preserved art.68.1.4; preserved RIRPF57; DT18 and art.613-1 above).

Mixed-rate joint cap: observed administrative worksheet. The formula remains regional = 0.075×B + 0.015×B9. For the bounded case of two contributors to the same ordinary grandfathered acquisition/construction, both acquired or paid qualifying construction amounts before30July2011, first establish each contributor’s own eligible investment and current personal/income rate. Let E9 be the independently evidenced eligible amount of the contributor passing the9%conditions and E7.5 the other’s eligible amount. The observed official public2025OPEN calculation applies B=min(E9+E7.5,9,040), B9=min(E9,B) and B7.5=B−B9; calculate regional 9%×B9+7.5%×B7.5 and state 7.5%×B. Thus the observed allocation uses the enhanced contributor’s own eligible expenditure first within the one cap. It neither upgrades the other contributor’s rate nor permits allocating to9%more than that contributor’s eligible payment. This is a labelled administrative implementation corroborated by the controls below under unchanged current613-1 and DT18 rules, not an express statutory ordering/election or proof that the2026return software is identical (current613-1; AEAT personal-rate conditions; official public2025OPEN).

Separating joint controls, observed28October2026. For independently eligible payments6,000at9%and6,000at7.5%, the observed joint base is9,040, state678and regional 6,000×9%+3,040×7.5%=768. A proportional split would give745.80 and incorrectly assigning9%to the whole base would give813.60. Reversing which spouse qualifies for9%still returned768, separating this result from first-declarant priority. In the unequal control the spouse has eligible3,000at9%and the first declarant9,000at7.5%; the observed joint amounts are base9,040, state678and regional 3,000×9%+6,040×7.5%=723, rather than proportional711.90 or first-declarant-first678.60. The separate-return checks returned regional270on the spouse’s3,000and675on the first declarant’s9,000. For that reversed fixture both are45, have no children, the spouse alone has disability at least65%, her individual general BI47,000 less minimum17,550 is29,450, and the ordinary first declarant has BI28,000/minimum5,550. The declared acquisition is1January2010. Available regional tax exceeds each amount; observed joint gross regional tax10,545.25 less723leaves9,822.25. These are fictional2025public calculations, not taxpayer records or2026filing results.

Use this worksheet only after independently verifying DT18, previous claims, habitual use, ownership/payment attribution, finance tracing, prior-home/reinvestment restrictions and the net-wealth test. The calculator’s already-eligible expenditure fields do not establish those facts. The personal-category and income tests for9%remain individual even joint. The observations do not establish an allocation for rehabilitation/extension-only expenditure, the separate disability-adaptation base, different homes or changes of ownership, mixed historical entitlements, disputed payment attribution, other-credit quota competition or decisive operational rounding. Those cases and an authoritative contrary ordering/challenge to this bounded administrative worksheet remain precise ordinary limits; no free election or universal favourable priority is inferred.

Cataluña: rural move, home investment and rent from2026

Ley8/2025 arts.57–61 and DF10 bring these IRPF provisions into effect on 1 January 2026. Their scope includes legally classified rural municipalities, rural municipalities of special attention and the municipalities included in the regime by DA1.1. A PRE/415 entry labelled DA1 ap1 is included under that provision and must not be rejected merely because its annex label is not MR or MRAE. Apply the actual legal designation rather than assigning the enhanced special-attention rate to every included municipality (Ley8/2025 DA1.1; PRE/415 official annex). Record the municipality code, class and any partial-area designation using published PRE/415/2026, subsequent qualifying decisions and the actual location. DA2 grants partial coverage to the qualifying aggregated nuclei of Artesa de Segre and Tremp, not their municipal capitals. DA1(2), as amended by Ley11/2026 art.126, permits qualifying 2,000–3,000-population rural-county municipalities and qualifying county capitals to apply for inclusion; meeting demographic conditions alone does not substitute for the decision. Use the municipal sites linked by ATC to establish an aggregated nucleus (Artesa; Tremp).

Published municipality-code controls. The actual PRE/415/2026 gazette annex separates MR, MRAE, DA1 ap1 and DA2. Use the published code and designation with the credit conditions above; demographic estimates are not a substitute. The resolution corrects the preliminary-list classifications for Fontanals de Cerdanya, Fontcoberta and Ivars d’Urgell. These controls identify the published designation, not a taxpayer’s satisfaction of every credit condition:

Municipality code	Published municipality	Designation and location control
170694	Fontanals de Cerdanya	MR; do not assign the special-attention rate merely from its mountain location
170715	Fontcoberta	MRAE
251137	Ivars d’Urgell	MRAE; distinguish Ivars de Noguera, code251121
170255	Bordils	DA1 ap1: included regime; this label does not designate MRAE
250349 /252347	Artesa de Segre /Tremp	DA2: qualifying aggregated nuclei only, with the actual site evidence required above

The actual PRE/3375/2026 gazette, published29September2026, separately publishes DA1(2) inclusions under the Directorate’s28/31July2026 decisions. Its full annex contains 12 municipalities: Alguaire, Arbeca, Avià, Bagà, Bellvís, Falset, el Perelló, el Pont de Suert, Prats de Lluçanès, Santa Coloma de Queralt, Sort and Torregrossa (252304). The annex publishes inclusion in the regime, without designating these entries MRAE. Retain the actual applicable inclusion decision and period for a timing-sensitive claim; the publication alone does not establish each municipality’s individual effective date. The ATC property-transfer page is a useful locator for both gazettes, but its property-transfer application dates are not an IRPF commencement rule. The IRPF commencement and each credit’s own conditions remain those set out above.

Rural credit	Amount and principal conditions	Income/base and annual limit	2026 primary provision
First move of habitual residence	In the move year: 750 rural / 1,000 special-attention; 1,500 / 2,000 for a single-parent-family member. Age18–35 inclusive, or dependent child up to16 satisfying the prescribed local-school condition; no school condition for children up to3	General+savings BI less personal/family minimum ≤30,000 individual / ≤45,000 joint. First qualifying move only	Art.57
Acquisition of habitual home	15% rural / 20% special-attention of qualifying current-year payments. Requires a dependent child up to16 satisfying the local-school condition, waived up to3	Income after the stated minimum ≤36,000 per investing contributor, including on a joint return; annual base 6,000, so nominal credit900/1,200	Art.58
Qualifying rehabilitation of habitual home	15% / 20% of qualifying payments, including eligible acquisition payments from the licence/start year. House built before1January1970; prescribed structural reconstruction test; this article does not impose acquisition's child condition	Same individually tested36,000 income gate; annual base 6,000; reduce the computed deduction by same-year public rehabilitation aid as art.59.5 directs	Art.59
Habitual-home rent	15% / 20%, cap 600 individual / 1,200 qualifying joint. Age≤35 or family unit with child up to16 satisfying local schooling, waived up to3	Income after the stated minimum ≤30,000 individual / ≤45,000 joint. Shared-home amount is divided among entitled declarants under art.61.5	Art.61

Home-investment computation: use each claimant's actual eligible payments and art.60: attributable acquisition/rehabilitation expenses and taxes borne by the purchaser, eligible finance principal/interest/other financing costs, with hedge receipts reducing interest. Apply at most6,000 annually to the respective deduction. No provision doubles that base on a joint return: apply LIRPF84.2's unchanged quantitative ceiling, while testing the36,000 income condition individually as the rural articles expressly require. The acquisition/licence-start year plus 14 following years is an expenditure-entitlement window, not a credit carry-forward or permission to deduct the same payment in successive years. DT1's separate new-event window ends four years after the law's approval; preserve its wording rather than substituting an unsupported31December2029 cutoff. A qualifying2026 home-investment vintage can have its15 claim years in2026–2040, subject to annual qualifying payments/conditions.

Rehabilitation means principally reconstruction through structural/facade/roof or analogous consolidation, with total qualifying rehabilitation cost strictly exceeding25% of the acquisition price if acquired within the preceding two years, otherwise market value at commencement; exclude the land value from that comparator. The licence year establishes start. Art.59.5 and ATC both say reduce the deduction by qualifying public aid received in the period; do not silently change that into a reduction of the expense base. For example,6,000 qualifying rural cost gives900 before aid;500 same-year qualifying aid leaves400 under that literal instruction, subject to available regional tax. Record the gross cost, aid and resulting credit separately.

Habitual occupation is within 12months of acquisition, or 24months from the rehabilitation licence, followed by three continuous years. Preserve art.60.4–5's death, necessary-move/disability and employment-provided-home exceptions, rather than treating every voluntary early move as harmless. One storage room and up to two qualifying parking spaces follow art.60.6. Prior deducted home investments and exempt reinvestment gains postpone/reduce new-home eligible investment under60.7–8. Apply60.10's net-wealth increase test, excluding financing interest/cost and mere asset revaluation. Under the specified separation/divorce/partner-termination conditions, payments for the former family home can continue when it remains the common children's and custodial parent's habitual home. If later failure causes loss of an already claimed regional deduction, restore that regional amount with the prescribed interest under current RIRPF59.1/2(c).

Compatibility and rent: art.58.3 excludes rural acquisition where the claimant was applying the DT18 state home-investment transition at the rural provision's entry; do not give both routes automatically. Rural rehabilitation is incompatible with ordinary Catalan rehabilitation under612-4; rural rent is incompatible with612-3 ordinary rent. Identify the landlord NIF and allocate only supported tenant payments. For a qualifying single rural tenant paying3,000, the credit is450, or600 in special-attention status. For qualifying joint rent of8,000 it is1,200 at either rural rate because of the joint cap. With several entitled declarants for the same home, use the art.61.5 division of the applicable percentage amount subject to the1,200 home ceiling, then each applicable individual ceiling. This is not an extra1,200 for every occupant.

Primary discrepancy retained: enacted art.57.2(b) gives the ordinary special-attention move 1,000, but the current ATC page gives 1,500. Ley11/2026 art.126 changes only rural DA1(2), not57. The retrieved October2/27 corrections do not change37/126/DF8 or rural57. The draft applies the enacted1,000 and identifies the conflict. The move article has no express per-return multiplier for multiple individually eligible movers; this draft does not invent a duplicate household award. Simultaneous acquisition/rehabilitation claims for exactly the same cost are not modelled as two independent bases without express authority.

Cataluña: July2026 additions and conditional commencement

Ley11/2026 art.37 adds three further routes; these are separate from Ley8/2025's rural-municipality credits. General commencement is14July2026 under DF8.3, subject to each provision's specific temporal rule. The October2/27 corrigenda do not change art.37 or DF8. The pre-July consolidated list of612-1–12 does not prove that the2026 catalogue ends there. Official enactment, October2 correction, October27 correction.

Under 612-13, identify the qualifying public aid for the 1950–1985 thalidomide cohort received and included in general BI. The aid under RD 574/2023 is non-exempt employment income, with no 30% irregular-income reduction; apply the ordinary employment-income computation before determining the amount actually included in general BL. Let A be that included aid amount and B the positive general BL. Calculate the state and Catalan general average rates separately under LIRPF arts. 63.2 and 74.2: each is 100 × its general quota after the applicable personal/family-minimum calculation / B, expressed to the statutory two decimals. If those rates are rE and rC, the regional credit is A × (rE + rC) / 100, subject to the Guide's regional-quota settlement limits. Use the applicable year's rates and minima for an older return. For example, with already established general average rates of 12.50% state and 15.00% Catalan, and 10,000 of aid actually included in BL, the computed credit is 2,750. The formula uses the two general average rates; it does not use a marginal rate, savings rate or average calculated from combined general and savings quota (612-13; LIRPF art. 63.2, art. 74.2; AEAT INFORMA 147637 summary). Its express temporal scope covers aid received and integrated from2023 onward; to use it for2023,2024 or2025 request rectification under the applicable procedure. Do not substitute gross aid for the included liquidable-base amount where base reductions alter it. The attributable-tax worksheet under The base supplies the separate general/savings, minimum-spillover and global-base-reduction calculation. Allocation of common employment expenses/reductions between wages and aid remains a precise numerator question; do not assume that gross aid survives unchanged into liquidable base. Art.37.1,612-13.

For612-14, verify ownership of qualifying forest land and an approved, current forest-management instrument, eligible nonproductive/fire-prevention investment and sufficient documentary evidence. Compute min(15% × eligible investment,5% × regional gross quota). A qualifying10,000 investment with regional gross quota20,000 gives1,000, not1,500. Request the investment certificate from Centro de la Propiedad Forestal within the first20days of the year for transmission to the Catalan tax authority. The short statutory clause does not establish a further carry period or an unrestricted credit for every forestry cost. Retain the certificate's actual expenditure period and the applicable issue/submission procedure. Art.37.2,612-14.

For612-15, the special family definition includes the taxpayer, spouse and ascendants/descendants giving State-minimum entitlement. Each person must have a definitive coeliac diagnosis certificate from a practising doctor, with full identification, registration number/speciality and issue/diagnosis dates. The enacted nominal amount is250 for each qualifying person, divided equally where several taxpayers qualify for the same person; two entitled taxpayers would receive125 each for that person. DF8.2 makes commencement conditional on the government not having approved the specified alternative food-cost aid system by31December2026. At the27October read date, do not grant an unconditional250credit or assume the future condition is already satisfied. Establish that condition and its actual operative period before applying the sharing calculation. Art.37.3/DF8.2.

Worked example

Cataluña tenant aged 30: ordinary rent credit and individual cap

Hypothetical 2026 facts: an individual Catalan resident aged 30 (the age-35-or-below route) files individually. BI less the personal/family minimum is 22,000, within the 30,000 individual limit. She is not in a large or single-parent family and pays 6,000 of habitual-home rent, meeting the landlord-identification and other conditions this Guide states for art. 612-3. The credit is 10% × 6,000 = 600, capped at 500 for an individual (Cataluña DL 1/2024 art. 612-3).

name: Cataluña ordinary rent, 10% capped at 500 individual
inputs:
  rent: 6000
  bi_less_minimum: 22000
steps:
  nominal: rent * 0.10
  credit: min(nominal, 500)
expected:
  nominal: 600.00
  credit: 500.00

Sources

Source	Coverage/read scope	Read on
Cataluña DL 1/2024	Arts. 612-1 to 612-12 and 613-1; 2025-effective amendments remain current in 2026	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
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
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
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
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
Actual PRE/415/2026 PDF annex, actual PRE/3375/2026 PDF annex	Published municipal codes/designations, corrected preliminary entries, DA1/DA2 distinctions and complete12-entry September annex; individual decision dates are not inferred from publication	2026-10-28
Artesa aggregated nuclei, Tremp aggregated nuclei	Municipal location evidence for partial-area rural eligibility; municipal capitals are not automatically included	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
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
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
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

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

Not yet confirmed: Cataluña's July thalidomide allocation of common employment expenses/reductions between wages and aid and signed-income attribution, conditional coeliac commencement outcome and specialist forest-certificate implementation; an authoritative contrary interpretation/challenge or multiple-claimant/joint/insufficient-quota allocation beyond the supplied sole-tenant separate-grant ordinary/victim-rent worksheet, administration of cooperative unused-credit periods, an authoritative contrary ordering/challenge or mixed historical/adaptation/ownership/rounding allocation beyond the supplied same-home two-contributor mixed-rate joint administrative worksheet, the art.57 rural-move statute/agency difference and unverified duplicate-claim interactions. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.