Irpf Deductions Extremadura 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 Extremadura 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 Extremadura. 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.

Extremadura: 2026 income gates, family and care

Apply the 2026 income limits, then test the rural exception. Ley 2/2026 final provisions 2 and 7 apply the amended IRPF rules from 1 January 2026. For the credits identified below, the ordinary income ceiling is general BI + savings BI ≤ 30,000 individual / 55,000 joint. The 2025 manual's 19,000/24,000 and 28,000/45,000 limits are not the 2026 limits. Art. 12 bis waives the BI ceilings for arts. 3, 5, 6, 7, 8, 9, 10, 11 ter and 11 quater only if the taxpayer habitually resides in a municipality/minor local entity with fewer than 3,000 inhabitants and is either a legal large-family member or a legally separated/unmarried ascendant with two children, no maintenance entitlement and the whole descendant minimum. This is not a blanket waiver for every credit: new art. 3 bis birth/adoption and art. 11 nonies veterinary relief retain their own ceilings (DL 1/2018 art. 12 bis; Ley 2/2026).

Credit	Amount or calculation	Tax year	Official source
Dependent employment	75 if gross employment income no more than 12,000 and the sum of other net income, capital gains/losses and imputed income no more than 300	2026	Art. 2
Multiple birth/adoption	300 per child born/adopted in the period; ordinary BI ceiling, subject to art. 12 bis exception	2026	Art. 3
Birth/adoption	500 first child / 1,000 second / 1,200 third and later in the event year and each of the following two years; BI no more than 30,000 individual / 55,000 joint; compatible with multiple-event credit	2026-effective entitlement	Art. 3 bis
Foster children	250 per child for at least 183 cohabitation days; 125 for more than 90 but fewer than 183; qualifying temporary/permanent/emergency fostering	2026	Art. 4
Care of disabled ascendant/descendant	150 per qualifying person; 220 instead if a dependency benefit is recognised but still not actually received at 31 December	2026	Art. 5
Work-related childcare through age 14	10% of qualifying costs, cap 400 per family unit; age at accrual no more than 14; ordinary BI ceiling/limited rural exception	2026	Art. 6
Widowhood	100; 200 instead with a minimum-entitled descendant having no income of any kind; ordinary BI ceiling/limited rural exception; incompatible with art. 2 employment credit	2026	Art. 7
School materials	30 per cohabiting descendant of compulsory-school age who generates the descendant minimum; ordinary BI ceiling/limited rural exception	2026	Art. 10
ALS diagnosis	4,000 for the diagnosed taxpayer or qualifying spouse/partner/ascendant/descendant route, shared equally between entitled taxpayers for the same person	2026	Art. 11 octies
ALS regional grant	Credit linked to the statutory average rates applied to the grant included in BL; only a qualifying regional ALS grant actually included in general BI	2026	Art. 11 septies
Veterinary services	30% of eligible actual paid costs, cap 100 per return, increased to 200 for assistance-dog-linked costs; BI no more than 30,000 individual / 55,000 joint	2026	Art. 11 nonies

Birth/multiple-event relief requires cohabitation and entitlement to the national descendant minimum; divide equally when several cohabiting taxpayers qualify. Split a married couple's foster entitlement on individual returns, and split the qualifying registered-partner fostering entitlement. The additional provision preserves specified simple/permanent/pre-adoptive fostering continuing from the former legislation; do not silently substitute a new adoption credit for an old foster entitlement (arts. 3–4 and additional provision).

Disabled-relative care requires disability at least 65% or the statutory judicial/representative-support status; uninterrupted cohabitation for at least half the tax period, certified by competent public services; and the relative's general/savings income, including exempt income, no more than twice annual IPREM, with no legal obligation to file Wealth Tax. At the same kinship degree, share equally; the closer degree takes priority. If only one cohabiting claimant meets the BI ceiling, that claimant takes the full credit. The 2025 AEAT guidance measures twice IPREM as 2 × 8,400 = 16,800; the preserved state IPREM amounts and the 2026 budget extension support that continuing monetary benchmark, while the taxpayer's own BI ceiling is the separately amended 2026 figure (art. 5; AEAT disabled-relative guidance; state IPREM provision, 2026 budget extension).

Childcare requires work and relevant Social Security/Mutuality registration by both parents and entitlement to the descendant minimum. Eligible care includes a registered household worker or authorised nursery, leisure centre, urban camp, sports centre, play centre or similar facility; retain invoices for centre costs. Share entitlement for the same descendants and respect the 400 family-unit cap. Widowhood relief excludes a taxpayer convicted by final judgment of gender violence against the deceased spouse (arts. 6–7).

For the fixed ALS credit, the spouse/registered partner must cohabit or be dependent on the claimant; an ascendant/descendant must generate the corresponding minimum. This is separate from the grant-neutralisation credit, whose mixed general/savings, minimum-spillover and base-reduction method is supplied in the attributable-tax worksheet under The base, with its precise signed-income boundary. Veterinary costs require statutory pet ownership or the qualifying assistance-dog user/legal-representative relationship, an authorised provider and an invoice in the taxpayer's name. Cover health-related consultations, vaccination, parasite treatment, diagnostic tests, surgery, medicines, hospitalisation, emergencies and specialist care; exclude merely aesthetic, recreational or accessory expenditure without a health need. The 200 ceiling is not added to a separate 100 ceiling (arts. 11 septies–nonies).

Extremadura: home purchase, tenants and landlords

Credit	Amount or calculation	Tax year	Official source
Young first habitual home / terrorism-victim route	6% of eligible protected-home acquisition/rehabilitation payments excluding interest; 10% in a municipality/minor local entity below 3,000, without protected-home classification requirement there; incorporated annual acquisition base ceiling 9,040	2026	Art. 8, historical LIRPF art. 68.1
Habitual-home rent	30% of actual rent, cap 1,000; qualifying rural home below 3,000 inhabitants: 1,500 cap instead	2026	Art. 9
Letting a previously empty home	100% of declared reduced net property income, cap 1,200 per taxpayer, while the conditions remain met	2026	Art. 9 bis
Rural rehabilitation for letting	15%; annual base cap 9,040 per return; total base per taxpayer/property limited to the lower of 180,000 and eligible rehabilitation cost, excluding recognised public aid	2026	Art. 9 ter
Rural habitual-home acquisition/rehabilitation	10%; annual base cap 9,040; total base limited to 180,000 or qualifying property cost if lower, reduced by regional acquisition/rehabilitation grants and relevant previous-home/reinvestment amounts	2026	Art. 11 bis
Rural residence	15% of regional gross tax for habitual residence in a municipality/minor local entity below 3,000 inhabitants; ordinary BI ceiling/limited rural-family exception	2026	Art. 11 ter
Young first-home mortgage interest	25% of eligible interest with a base cap 1,000, hence maximum ordinary credit 250; under 36 at accrual, first habitual home and ordinary BI ceiling/limited rural-family exception	2026	Art. 11 quater

Art. 8 requires regional residence, first-home status, normally age under 36 at accrual, the statutory protected-home status outside the qualifying rural route and its BI test. A terrorism victim, or in statutory priority the qualifying spouse/partner or cohabiting children, uses the same relief without the age ceiling; this is not a second simultaneous art. 8 credit. Apply the acquisition/habitual-home/rehabilitation and wealth-growth rules incorporated as effective 31 December 2012, but use the regional 6%/10% and its express interest exclusion. The historical BOE revision published 28 December 2012 already displays the repeal effective January 2013; the linked October revision preserves the relevant pre-repeal home text. Current national abolition does not abolish this regional incorporation (arts. 8 and 13; historical art. 70).

Rent requires one of: age under 36, legal large-family status, the specified two-child sole-ascendant situation, or disability at least 65%/qualifying judicial-support status. In a joint return, the age condition can be met by one spouse or the relevant parent. The property must be the taxpayer's actually occupied regional habitual home, with rental transfer tax paid or exemption justified; no home-investment deduction entitlement that year; and neither the taxpayer nor another family-unit member owning full title or a real use/enjoyment right in another home within 75 km. Apply its BI ceiling/rural-family exception and share the deduction equally where several taxpayers qualify for the same property (art. 9).

The empty-home landlord must own/usufruct the regional property, have had it empty for at least a year before the contract, evidenced by art. 85 imputed property income, let it as the tenant's habitual home for at least three years, hold ownership/usufruct in no more than three homes counting any ownership percentage, and declare the letting as property income rather than business income. Garages/storerooms are excluded from that property count. Apply relief to the claimant's declared reduced net income, not gross rent or an assumed flat profit percentage. A tenant's death or other statutory habitual-home exception can preserve the three-year condition. Recalculate prior claims on breach; the law also excludes relief where a relevant tax-control procedure ends in regularisation (art. 9 bis).

Rural rental rehabilitation excludes a property-development or rental business within LIRPF art. 27. The property must be in an eligible municipality/minor local entity below 3,000 at 31 December, or a qualifying differentiated settlement in the official regional census. Apply the VAT art. 20.Uno.22 rehabilitation definition and maintain habitual-home letting to non-spouse/non-ascendant/non-descendant/non-third-degree relatives for five following years. For non-owner-caused vacancies, retain evidence that it is unoccupied, available and advertised on property portals or through agencies; annual offered rent cannot exceed 30% of the municipality's latest INE mean household income at accrual. Apply the statutory day proportion rather than assume uninterrupted full-year credit. Include qualifying rehabilitation financing costs, net of hedge receipts; exclude recognised public aid. AEAT directs aid reductions at both total and annual base levels and allocation across rehabilitation years for a one-payment grant. Allocate joint rehabilitation cost by ownership unless another allocation is proved. Breach triggers recapture (art. 9 ter; AEAT rural rental guidance).

Rural rental rehabilitation: grant ledger and completion-year day worksheet. Establish the same claimant/property's eligible rehabilitation/finance costs and recognised public aid from invoices, financing/payment records and the award/certified-year schedule. Following AEAT's exact base instructions, first subtract the full recognised grant from total qualifying project investment, then apply the180,000total ceiling; do not subtract the grant again from an already net total. Separately subtract the grant share attributable to the current rehabilitation year from that year's eligible payments, then apply the9,040annual base cap per return and the remaining project-total ceiling. A single grant payment must be allocated across the actual rehabilitation years; the cash receipt date does not put the whole grant against that year's costs. The published instruction does not specify universal equal-year or cost weights. Use the supported award/certified-year allocation and reconcile its shares to the single grant; do not invent a favourable split where those documents do not establish one.

Documented two-year grant example. A sole claimant has14,000of independently eligible paid rehabilitation costs in2025and14,000in2026. A recognised12,000grant is paid once in2026; the award and certified-year schedule establish6,000attributable to each year's eligible costs. These year shares are stated documentary facts of this fixture, not a universal rule that every two-year grant is divided equally. Total net project investment is28,000−12,000=16,000, below180,000. Current2026net payments are14,000−6,000=8,000, so the annual base is8,000, assuming the total ceiling is not previously consumed and no other property uses the return's annual cap. Without this annual grant subtraction,14,000would instead hit9,040. Do not deduct all12,000from2026payments, which would give2,000, or treat16,000as the current annual base. The2025year's net-cost allocation is not proof that its credit was claimable before completion or that an unused2025amount carries into2026.

Actual day framework, explicitly bridged from2025implementation. The official completion instructions ask separately for finish date, actual rented days and offered-but-vacant days after completion. In the public RentaWEBOPEN2025, version1.19, a fictional individual with10,000eligible annual investment and works finished31March2025received 986.18 for200rented+75offered days: 15% × min(10,000,9,040) × 200/275. All275days rented instead gave1,356. With8,000annual net investment and the same200/75days, it gave 872.73. A1January2025finish with300rented+64offered gave1,117.58; entering300+65was rejected because the day total must equal the days after completion. These actual separators support annual cap before the fraction, advertised vacancy outside the numerator, and the after-completion denominator rather than365. This is an inference for2026from the observed2025implementation of the unchanged9ter/agency instructions, not an observed2026return campaign or an expressly printed algebra ruling.

Apply that bounded framework to the2026grant fixture with works completed 31March2026. Assume1April–17Octoberinclusive are 200actual habitual-home letting days, and18October–31Decemberinclusive are 75non-owner-caused vacant days, all unoccupied, available and advertised on property portals/agencies on qualifying terms. The tenant's early departure must preserve the statutory habitual-home status under an evidenced qualifying necessary-move exception; the landlord must continue the required five-year letting/advertised-vacancy undertaking and recapture on breach. For this example, assume the municipality's latest actual INE mean household income at accrual is an independently established30,000, so the annual advertised-rent ceiling is9,000; a700monthly offer annualises to8,400and passes. These are hypothetical verified-input assumptions, not a claimed income statistic for a named municipality. Preserve the real31Decemberpopulation/census evidence, dated INE release and offer terms, lease/nonrelationship/habitual-use evidence, dated finish certificate, rent/keys/advertisement records, proof the gap is not owner-caused, declared property income, grant allocation and sufficient regional quota. The credit is round_to_cents(15% × 8,000 × 200/275) = 872.73. Counting advertised vacancy as actual rent would give1,200; using365would give657.53. Advertising preserves the qualified-gap treatment; it does not turn a vacant day into an actual rented day in this observed method.

Timing boundary retained. The same2025simulator rejected a31December2024completion with an explicit requirement that works finish in2025. Current9ter/agency text also speaks of annual rehabilitation/finance payments and the following five-year maintenance period, without an express completion-year-only entitlement sentence in the provisions read. The supplied positive example finishes in the claim year and avoids that conflict. Treatment of payments or financing in a different year from completion, pre-completion claims, zero post-completion days, and unearmarked/unequal grant-year weights remain precisely unconfirmed; no automatic carry, denial or blanket zero is substituted. The existing municipality, rehabilitation definition, five-year conditions and ownership/cost-allocation rules remain applicable.

The rural own-home credit is distinct: art. 11 bis requires acquisition/rehabilitation from 22 March 2022, the commencement date of Ley 3/2022, and a municipality/minor local entity below 3,000 at 31 December. Include eligible acquisition costs, loan principal/interest and financing costs net of hedge receipts, with the cumulative and annual base caps. Reduce for prior relieved home investment and exempt reinvestment gain as the statute specifies; relief starts only after the required previous-investment/reinvestment threshold is exceeded. Former matrimonial-home payments can remain eligible where common children and the custodial parent continue using it as their habitual home. Apply the net-wealth increase test excluding finance costs and unrealised changes in still-held assets. Occupy permanently within twelve months and maintain habitual residence for three years, subject to the listed necessary-move/death exceptions. Construction must finish within four years of starting investment; enlargement must add permanently habitable area. Rehabilitation must principally reconstruct the structure/façade/roof or analogous elements and exceed 25% of relevant acquisition/market value excluding land, with the two-year lookback. This route does not acquire art. 8's first-home/age/BI conditions or art. 9 ter's differentiated-settlement extension merely because all three concern rural housing (art. 11 bis; Ley 3/2022 final provision 5).

Choose the own-home route before stacking claims: arts. 8 and 11 quater cannot be combined with art. 11 bis. The tenant credit separately requires no home-investment deduction entitlement. Apply the overall regional tax floor of zero; these rules do not create a refund for unused ordinary regional credit (art. 12).

Extremadura: investment, gifts and moving residence

Credit	Amount or calculation	Tax year	Official source
Qualifying company subscription	20% of eligible investment, annual credit cap 4,000	2026	Art. 11
Money gifts for qualifying culture/art or sports sponsorship	20%, combined cap 500 per taxpayer	2026	Art. 11 quinquies
Move habitual residence to Extremadura	50% of regional gross tax in the move year and next two years; 75% instead where the moving taxpayer is under 36 at accrual; maintain residence continuously at least three years	2026	Art. 11 sexies

Subscriptions must be formation/capital-increase subscriptions in an SA, SL, labour SA/SL or cooperative with regional registered/tax domicile and genuine non-patrimonial economic activity. The investor plus spouse and relatives through the third degree cannot exceed 40% of capital or votes on any day of the calendar year. Hold the investment for at least three years and perform no executive/management functions. A formation company must employ one full-time employee or at least two part-timers whose combined hours meet full time, registered and maintained at least 24 months. A capital-increase company must have been formed within the preceding three years; increase average employment during the following two tax years by at least one qualifying equivalent against the preceding twelve months, then maintain that increase for a further 24 months. Use a public deed identifying investors and amounts; breach requires repayment with interest in the breach-year return (art. 11).

Gifts must be money, pure, simple, irrevocable and documented in writing. Eligible cultural beneficiaries have regional tax domicile and carry out the statutory film/audiovisual/multimedia, performing, visual/design, publishing, heritage, traditional-cultural or applied-art activities in the region. Eligible sponsored sportspeople have regional tax domicile and the statutory sporting activity. Apply the exclusion for donations by qualifying participants and specified relatives where the individual/aggregated ownership threshold is at least 50%; gifts to the donor's spouse/partner/ascendant/descendant sportsperson are excluded. Cultural recipients report donor identity, amount and eligible activity CNAE electronically in January of the following year (art. 11 quinquies).

The move must establish regional residence under national art. 72 and have the statutory family/personal/professional or non-business expenditure/investment basis. If family-unit members previously resided in different communities, the member with the greatest individually attributed BL must move to Extremadura for joint-return relief; the moving member must meet the under-36 test for 75%. Recapture if the conditions fail. Do not import a salary-only restriction or an income ceiling absent from art. 11 sexies, and calculate the percentage on regional gross tax before the final zero floor (art. 11 sexies).

Worked example

Extremadura tenant under 36: ordinary cap against the rural cap

Hypothetical 2026 facts: an individual Extremadura resident aged 30 files individually with general plus savings BI 24,000, within the 30,000 individual ceiling. She pays 4,000 of rent for her habitual home and meets the other conditions this Guide states for art. 9. The credit is 30% × 4,000 = 1,200. With an ordinary home the cap gives 1,000; if the home is in a qualifying municipality below 3,000 inhabitants, the 1,500 cap applies and the credit is 1,200 (DL 1/2018 art. 9).

name: Extremadura rent, ordinary 1,000 cap against rural 1,500 cap
inputs:
  rent: 4000
steps:
  nominal: rent * 0.30
  credit_ordinary_home: min(nominal, 1000)
  credit_rural_home: min(nominal, 1500)
expected:
  nominal: 1200.00
  credit_ordinary_home: 1000.00
  credit_rural_home: 1200.00

Sources

Source	Coverage/read scope	Read on
Ley 31/2022 DA 90, Finance ministry 2026 budget extension	Statutory IPREM amounts and continued state budget; tax-specific annual convention established by the care-credit guidance	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
Extremadura Ley 1/2025, Ley 3/2022, historical LIRPF	Empty-home/rural rental, gifts/move/ALS routes; 22 March 2022 commencement for rural own-home acquisition; incorporated pre-2013 home base and wealth test	2026-10-26
AEAT Extremadura disabled-relative care, rural rental rehabilitation, ALS grants	Same-wording attribution, twice-IPREM benchmark and annual/cumulative grant treatment; 2025 claimant BI limits are superseded for 2026 by Ley 2/2026	2026-10-26
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
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
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
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
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: Extremadura signed-income/loss attribution for ALS grants beyond the supplied general-rate/BL method, rural rental-rehabilitation payment/completion-year entitlement, zero post-completion days and unearmarked/unequal grant-year weights beyond the supplied observed completion-year day method and award-certified grant allocation, and overlapping household members/invoices at the veterinary enhanced cap. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.