Irpf Deductions Galicia 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 Galicia 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 Galicia. 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.

Galicia: claim year, income measure and family relief

Check the income measure and claim year for each credit. Several family/care credits use general BI + savings BI − personal/family minima, whereas the tenant credit's ceiling uses BI before those minima and the new school credit uses prior-year family income per computable member. Birth-year amounts and the two following years also differ. A current regional source citation does not turn a 2025-only transition into a 2026 rule (DL 1/2011 art. 5).

Credit	Amount or calculation	Tax year	Official source
Birth/adoption, event year	If combined BI minus minima is no more than 22,000: 360 first / 1,200 second / 2,400 third and later. From 22,000.01: 300 per child, or 360 per child for a multiple birth	2026 events	Art. 5.Dos.1
Birth/adoption, following two years	At no more than 22,000: 360 / 1,200 / 2,400; at 22,000.01–31,000: 300 per child; above 31,000: no continuing credit	2026 continuing entitlement	Art. 5.Dos.2
Birth/adoption additions	Event-year amount increased by 20% for the statutory below-5,000/merged municipality route; birth/adoption amounts doubled for the child's recognised disability at least 33%	2026	Art. 5.Dos
Two minimum-entitled descendants	250, doubled if claimant or qualifying descendant disabled at least 65%; incompatible with regional large-family route	2026	Art. 5.Tres.1/4
Legal large family	Up to two children: 250, or 400 for special-category title; three children: 500, then 250 per further child. Statutory disability doubling and equal sharing apply	2026	Art. 5.Tres.2–4, regional finance ministry's increment explanation
Foster child	300 per qualifying formally placed child; exclude same-year pre-adoption placement followed by adoption	2026	Art. 5.Cuatro
Work-related child care	30%, cap 400, 600 instead with two or more children; child aged three or below at accrual; combined BI minus minima no more than 22,000 individual / 31,000 joint	2026	Art. 5.Cinco
Disabled taxpayer aged at least 65 needing third-person help	10% of eligible third-person payments, cap 600; disability at least 65%, certified need, no public/concerted regional residence; combined BI minus minima no more than 22,000 individual / 31,000 joint	2026	Art. 5.Seis
Habitual-home rent	Age 35 or below: 10%, cap 300 per contract; 20%, cap 600 instead with two or more minor children. Double the statutory amount/cap for tenant disability at least 33%; BI before minima no more than 22,000	2026	Art. 5.Siete
New home Internet connection	30% of initial/monthly high-speed charges, cap 100 across contracts; connection-contract year only, exclusive home use, no economic activity	2026	Art. 5.Ocho
School textbooks/materials	15%, cap 105 per eligible descendant; prior-year family income per computable member no more than 30,000; publicly funded school and no incompatible same-course aid	2026	Art. 5.Veinticinco

Birth/adoption requires cohabitation at each relevant accrual date. Where both parents cohabit with the child, split the deduction equally; check child order under the descendant-minimum criteria and the child's disability evidence. The event-year rural increment is not silently added to the separately specified following-year amounts. The event year has no 31,000 ceiling for its ordinary 300 amount, while the following years do. Large-family status requires the title at accrual; two-child and large-family routes are alternatives. Apply the disability increase only to the entitled claimant's share where the claimant alone is disabled, rather than doubling the non-disabled spouse's share automatically. Current fostering does not import the former 183/90-day schedule that was removed; preserve formal regional placement evidence and split qualifying married/registered-partner claims on individual returns (art. 5.Dos–Cuatro; AEAT birth, large family).

Childcare requires work plus Social Security/Mutuality registration by both parents and the household carer's own registration, or qualifying infant-school care; share the amount for the same descendants. The young tenant's lease must be after 1 January 2003 and the deposit must be lodged with IGVS, or the taxpayer must hold the prescribed certified complaint about the landlord's failure to supply proof. A joint return can meet age through one spouse or the relevant parent. Split the claim between entitled taxpayers while respecting its per-contract ceiling. For Internet, exclude a mere change of provider where the original contract was made in another year, or a new connection while retaining an earlier-year connection (art. 5.Cinco/Siete/Ocho).

For school relief, cover primary, compulsory-secondary and special-education textbooks/materials at publicly funded schools. The minimum-entitled descendant rule has an express exception where the paying parent lacks that minimum. Use actual payments and prorate the 105 cap where several taxpayers qualify. Prior-year family income is general plus savings BI for members filing IRPF, or the authority's imputed-income certificate for non-filers; use the computable-family rules, including shared-custody households, eligible under-25 cohabitants and the relevant new-spouse/partner cases. Count a member twice for qualifying disability at least 33% or specified permanent-incapacity pension. Exclude the non-cohabiting separated parent except shared custody and the aggressor in gender-violence cases (art. 5.Veinticinco; AEAT school guidance).

The 26 March 2026 Order lists eligible exercise books, paper/folders, writing/drawing/craft materials, school-required reading books/dictionaries/basic calculators, bags/cases and PE sports clothing/shoes. It excludes general electronics, ordinary uniforms, meals/transport/extracurricular services and non-curricular recreation. Its material-spending ceiling is 300 per tax period, with 150 for sports materials, distinct from the 105 per-descendant tax-credit ceiling. The labelled per-descendant interpretation below follows the Council's express clarification on that unit and replaces the earlier claimant-return pool. The advisory scope, final-text omission and separate legality objection remain explicit. Detailed invoices and non-cash payment evidence are required for 2026, including qualifying authorised instant-payment platforms. The July–December invoice window and authority's cash-payment exception concern 2025, not 2026. A same-course textbook/materials grant or solidarity textbook fund blocks the credit for the affected descendant; it does not automatically block an unassisted sibling (Order arts. 2–4/additional provision; Ley 5/2025 additional provision 5; AEAT implementation).

School costs by child and payer. Keep a separate expense record for each child and actual payer, splitting statutory textbooks from the Order's school materials and identifying PE clothing/footwear within materials. The sports 150 limit is inside the total 300 material limit; it is not an extra 150 on top. For one child and one claimant, eligible material base is min(300, other eligible materials + min(150, eligible PE items)); add eligible statutory textbooks, then calculate 15% and cap the credit at 105. Thus 100 textbooks,200 other materials and 200 PE items give 300 material base and 400 combined base: credit 60, before the available-quota limit.

Binding expense ceilings: labelled per-descendant interpretation. Apply the 300 material and 150 PE expense ceilings separately to each enrolled eligible descendant in the following sole-payer worksheet. This interpretation is supported by the Consello Consultivo's opinion 085/2026 of 25 March 2026, consideration five, article 4: the Council expressly recommends clarifying that the expense limit applies to each enrolled descendant under statute 5.25.1. Search the official database for year 2026 and material escolar, then select 085/2026. The final Order's art 4 retains 300/150 per tax period without adding those per-child words. The opinion concerns the draft and supplies a primary interpretive basis; it is not a binding tax ruling, an adopted amendment or proof of a 2026 software outcome. This replaces the earlier claimant-return pool reading. Do not aggregate different children's materials into one 300 pool or transfer invoices from one child to another.

For each child c with a sole entitled actual payer, let T[c] be qualifying statutory textbooks, O[c] other eligible materials and P[c] eligible PE items. Calculate M[c] = min(300, O[c] + min(150, P[c])), then D[c] = min(15% × (T[c] + M[c]), 105). Sum the independently qualifying child credits, subject to the available regional quota. Required reading books listed as materials stay inside M; they are not relabelled as statutory textbooks to escape its ceiling. All school, minimum-entitlement/payment exception, prior-year income, invoice, payment and incompatible-aid gates above still apply.

Binding two-child controls. With one sole entitled payer, sufficient quota and all gates established, each of two children has 200 other materials and 100 PE, with no textbooks. Each child's material base is 300 and credit 45; the result is 90, rather than the 45 produced by the replaced cross-child pool. If each child instead has 200 other materials and 200 PE, each still has 300 admitted materials after the separate 150 PE sublimit and 300 total cap; the combined credit stays 90. On one joint return, the same actual child records produce 90 under this per-descendant interpretation. LIRPF 84.2 does not multiply a child's monetary ceiling by the spouses; each child's actual expenditure is counted once.

Textbooks already exhaust one child's credit. One sole entitled payer has two eligible children A/B, sufficient quota and all gates established. ChildA has 700 qualifying textbooks and 200 other materials; child B has 200 other materials and no textbooks or PE. Apply the expense ceiling to each child's own ledger: A has 200 admitted materials and 900 combined base, with min(900×15%,105)=105; B has 200 admitted materials and 200×15%=30. The combined credit is 135. No cross-child 300 pool exists under the selected interpretation, so the earlier hypothetical 100/200,150/150 and 200/100 pool assignments are not elections or competing outputs of this worksheet. They described the superseded claimant-return premise. Do not transfer expenditure or unused credit between children.

Several actual payers. Once each claimant's eligible paid expense base is established, the distinct sharing method remains D[t,c] = min(15% × E[t,c], 105 / n[c]), where n[c] is the number of taxpayers entitled for that child and E[t,c] is claimant t's actual eligible expenditure. AEAT's published instruction confines proration to the 105 credit ceiling. Do not divide actual paid expenses again. The preserved nonbinding-cost control has two children and two entitled individually filing claimants for each: A pays 200 textbooks for child 1 and 100 materials for child 2; B pays 100 textbooks for child 1 and 200 materials for child 2. Child 2's combined materials are 300 and there is no PE. A claims 30+15=45, B 15+30=45, total 90; each child/claimant credit cap is 52.50. This result does not require a disputed allocation of a binding expense ceiling. The Council's per-descendant clarification does not grant an additional 300/150 pool for every paying parent. How a binding single-child material/PE ceiling is apportioned among different actual payers remains a precise limit; this worksheet does not invent equal expense splitting or duplicate the child's admitted cost. The completion help asks for each child's already-eligible amount and entitled-person count, without settling that upstream allocation.

Separate legality issue. In consideration four, the same Council opinion objects that the draft's 300 ceiling reduces the statutory 15%/105 relief without sufficient legislative authority and invokes the reservation of law. Its conclusion expressly excepts that legality objection. The final Order nevertheless enacts 300/150 and its preamble refers to the Council opinion. An advisory objection does not itself annul the Order. The supplied calculation retains its enacted ceilings; an authoritative contrary unit interpretation, challenge to the cap's validity or consequential allocation among multiple paying claimants requires its own determination. No right to ignore 300/150, statutory amendment, court annulment, express final-text per-child wording or 2026 software parity is asserted. The cited AEAT manual is for 2025; the current statute and Order supply the 2026 substantive rules, with the 2025-only invoice/cash exceptions kept separate.

Galicia: home works, previously empty rentals and aid

Credit	Amount or calculation	Tax year	Official source
Renewable heating/hot-water installation	5% of qualifying payments, cap 280 per taxpayer; habitual home, exclusive self-consumption, OVI registration and documentary requirements	2026	Art. 5.Trece
Designated historic-centre rehabilitation	15% of eligible investment, credit cap 9,000; designated area, permissions and statutory reconstruction/value test	2026	Art. 5.Catorce
Residential energy-efficiency works	15% of eligible works with base cap 9,000 per taxpayer, plus qualifying certification fees/registration charges up to a single 150 cap shared by ownership	2026 completion year	Art. 5.Dieciocho
Model-village acquisition/rehabilitation	15%; annual base cap 9,000 for habitual home / 4,500 for other eligible residential use	2026	Art. 5.Veinte
Preparing an empty property for housing rental	15%; total base 9,000 per home, ordinarily annual base 3,000 per home, with distinct excess-base and insufficient-tax carry rules below	2026 lease-constitution year and qualifying carry	Art. 5.Veintidos
Bringing an empty home into housing rental	500 per home in the first qualifying lease year, proportionate to ownership; monthly rent including annexes no more than 700	2026	Art. 5.Veintitres
Specified 2025 wildfire aid, high-level sport aid, ALS/phenotype aid or thalidomide aid	Statutory average-rate credit on the qualifying aid included in BL after general-BI inclusion; each route has its own recipient/source conditions	2026 inclusion where applicable, with historic transitions separate	Art. 5.Dieciseis/Diecinueve/Veinticuatro/Veintiseis

Renewable heating/hot-water payments must be made by card, transfer, named cheque or bank-account deposit to an authorised installer; cash is excluded. Register the installation through the Oficina Virtual de Industria (OVI) and obtain its verification code. Before the return-filing period expires, submit the analysed budget, invoices and payment proof through OVI, plus the community representative's ownership/contribution certificate for shared property. State the installation code on the return. For efficiency works, obtain permissions and improve both the CO₂-emissions and non-renewable primary-energy ratings by one letter. By the completion-year return deadline, upload the registered post-works certificate, competent technician's improvement report, invoices and payment proof to the regional energy-efficiency registry; include its certificate number on the return. Shared-building representatives also certify each owner's contributions. Apply non-cash works payments and choose between this credit and renewable heating/hot-water relief; they are incompatible (art. 5.Trece/Dieciocho).

Historic-centre and model-village rehabilitation require authorised principally structural/façade/roof or analogous reconstruction costing more than 25% of the relevant acquisition value where acquired in the prior two years, or otherwise market value, excluding land. Where land value is unknown, use the statutory cadastral land/building apportionment. Historic-centre status must be proved under the implementing designation order. Model-village homes must sit in a formally qualifying Law 11/2021 project and be used by the taxpayer habitually or occasionally; the base includes eligible acquisition/rehabilitation and financing costs, net of mortgage-hedge receipts. The same model-village investment cannot also receive the heating/hot-water or efficiency-works credit (art. 5.Catorce/Veinte).

Preparing an empty rental can cover repair/conservation and necessary letting-readiness costs, including certification and contract formalisation. Require a regional property empty and unused/unlet/non-business for at least a year before works, completion within two years, and a qualifying housing lease within six months after completion. Value cannot exceed 250,000, measured at the completion-year accrual date by cadastral reference value or market value if no certifiable reference value exists. Exclude a spouse/third-degree-related tenant. The taxpayer must own no more than three rentable homes, wherever located, excluding garages/storerooms and the habitual home; disclose provider NIFs and amounts. Retain invoices and payer evidence; AEAT prorates the property base/cap by eligible owners' actual payments (art. 5.Veintidos.1–4; AEAT empty-home works).

Empty-rental works carry registers. Keep an expense-base register separately from the tax-credit register, by home, claimant and origin year. On the first qualifying lease-year calculation, establish each claimant's supported share of actual eligible costs and the shared 9,000 total home base. For one home, at most 3,000 of that property base enters a year's15% calculation; expense excluded by that annual base ceiling remains expense base, available in the next two years. It is not already a tax credit. Allocate the property base and cap by the eligible owners' actual payments, as the exact AEAT instructions require. Joint filing does not double the property caps. If two or three qualifying property claims coexist, the statute supplies the 6,000 combined annual base and four following years for excess base; retain each property's9,000 total limit (art5.Veintidós.2–5).

For each year's allowed expense base B, compute a new nominal tax credit C=15%×B. Remove B from the expense-base register when it enters this computation, even if regional tax is insufficient. The resulting unused credit, rather than that expense base a second time, belongs in the credit register. The credit-year amount not absorbed for insufficient regional quota can be used in the next four years while the stated rental conditions remain satisfied. A tax credit first computed from an allowed2026 base therefore has a2030 last-use year; one first computed on an allowed2028 excess-base tranche has a2032 last-use year. These are separate clocks: carrying an already computed2026 credit into2027 does not restart its2030 expiry. This is the staged application of the expense-base limit in paragraph3 and the insufficient-quota rule in paragraph7, not a second deduction for the same expenditure (art5.Veintidós.3/7).

After the regional part of State deductions and the other regional deductions, let R be the remaining regional quota. Add the current-year nominal works credit to the still-valid earlier works-credit balances, then use at most R; the sum cannot create negative regional tax. If R covers all those amounts, clear the older credit balances and current credit in full and carry only the unused expense base. This supplies an ordinary computation even when both registers coexist; they are not alternative treatments of one amount. The AEAT ordering instructions also say that, when this works deduction and the separate500-per-home market-entry deduction are both due, the smaller of the two deductions is used first, then the other against the remaining quota. This is a rule between the two deduction types; it does not expressly prescribe oldest-credit-first within one deduction's competing vintages.

For a sole claimant, one qualifying property and9,000 eligible costs with first lease in2026: enter3,000 base and450 nominal credit in2026, leaving6,000 expense base. If R2026=100, use100 and carry350 tax credit, last use2030. In2027, put another3,000 of the original expense base through15%, generating450; if R2027=800, use the older350 and current450 in full, leaving3,000 expense base and no tax-credit carry. In2028, the last3,000 generates450; R2028=450 uses it all. Total relief is1,350, exactly15% of9,000. The2026 credit350 was never added back into the expense base. If all regional quota is zero instead, the3,000 annual expense tranches still generate450 in2026/2027/2028; record the separate450 credit vintages and their2030/2031/2032 expiry years, subject throughout to the continuing-rental requirements.

For a fresh year in which works relief450 and market-entry relief500 both qualify and only600 regional quota remains after earlier deductions, AEAT's smaller-first rule uses450 works then150 market-entry, leaving350 of the latter as its own four-year credit balance. Conversely, works900 across independently qualifying property bases and market-entry500 uses500 market-entry then100 works, leaving800 works-credit carry. Keep the two types and each property's ongoing conditions separate. These controls assume no competing earlier credit vintages.

Binding vintage ledger, labelled own-statute interpretation. Paragraphs 22.7 and 23.5 expressly make a still-valid earlier quota-limited credit deductible during its four following years, until exhausted. Exercise that earlier carry right first within the same deduction type, charge it against the actual remaining quota, and then use the newly generated credit. Its residual is then unabsorbed because quota is exhausted, rather than voluntarily omitted while quota is available. For the supplied ordinary case, use the earlier expiry first and retain each origin and expiry in the return working papers. This is a disclosed reasoned application of the concurrent rights in these own provisions, not a legislated universal FIFO rule, an express agency vintage-allocation ruling or a formal election/change-of-election procedure. The sources name no compulsory current-first rule. They also do not establish that every other allocation is impermissible; a claim that a different order is legally compulsory remains a precise interpretation question (own 22.7/23.5; AEAT works balances, fixed-credit balances).

Active 2026 works-credit separator. A sole owner first leases one qualifying home in 2025 after 9,000 eligible, personally paid, invoiced costs. All existing vacancy, completion, value, tenant and continuing-rental conditions hold. Initial rent is 800 per month, so the separate 500 credit is unavailable; this does not disqualify the works credit. The 2025 permitted 3,000 base creates 450 credit; only 100 quota is available, leaving 350 of 2025 credit, last use 2029, plus 6,000 expense base. In 2026 another 3,000 of that original expense base creates 450 new credit. After other applicable deductions, available quota is 500. Apply the valid 2025 credit 350 first, then 150 of 2026 credit: carry 300 of 2026 credit, last use 2030, plus the separately remaining 3,000 original expense base, last use 2027 under the single-home two-following-year rule. The 2026 aggregate usage 500 is the same under a current-first allocation, but that alternative would leave 300 of older 2025 credit expiring 2029. The supplied method identifies its actual selection and cannot report both favourable balances. For the earlier generic example with older 350 expiring 2030 and current 450 expiring 2031, the same disclosed selection leaves current 300 expiring 2031; the alternative current-first allocation leaves older 300 expiring 2030.

Active 2026 fixed-credit separator. A sole owner first lets home A in 2025 and home B in 2026, each previously empty for a year, on independent qualifying housing leases at 600 per month including annexes, to unrelated tenants. Both continuing-rental conditions and the maximum-three-home condition hold, and no works costs create a competing works credit. The 2025 fixed 500 credit used 200 of quota, leaving 300 with 2029 expiry. Available 2026 quota is 600: exercise that old 300 first, then 300 of home B's new 500; carry 200 of 2026 fixed credit, last use 2030. Do not generate another 500 for home A merely because its lease continues. These are distinct claimant/home/credit-origin entries, not the works expense-base register.

Binding multi-home expense-base selection, same labelled interpretation. Paragraph 22.5 keeps amounts excluded by the combined 6,000 base available within four following years. Use the supported earlier-expiring eligible expense tranches first, within each home’s 3,000 annual and 9,000 total ceilings and the 6,000 combined annual ceiling, then admit current tranches to remaining capacity. The retained current expense is carried because the statutory base ceiling excludes it. The source grants those dated rights without specifying a compulsory within-base vintage priority. This method does not reclassify an already generated tax credit as expense, extend an existing expiry merely because the claim is carried again, or treat an omitted/unsupported invoice as automatically authorised carry (own 22.2/3/5; AEAT property/base capture).

A sole claimant has only three rentable homes A/B/C, each wholly owned, and no public aid. All qualifying works, vacancy, value, tenancy and continuing-rental facts are documented. A and B each incur 9,000 eligible costs, complete works and first let in 2025. C incurs 3,000 eligible costs, completes works and first lets in 2026. All rents initially exceed 700, isolating works relief from fixed 500 relief. There is enough regional quota to absorb every nominal works credit in this expense-base example. The 2025 two-home calculation admitted 3,000 for A and 3,000 for B; their remaining 6,000 each are genuine expense balances excluded by the combined ceiling, with 2029 expiry under 22.5. In 2026 each old home has a 3,000 annual tranche and current C has 3,000, so 9,000 competes for 6,000 capacity:

2026 property tranche	Origin/last expense-use year	Eligible before combined ceiling	Base selected	Expense excluded by combined ceiling
A, earlier balance	2025/2029	3,000	3,000	0 of this annual tranche
B, earlier balance	2025/2029	3,000	3,000	0 of this annual tranche
C, current cost	2026/2030	3,000	0	3,000

The selected 2026 base 6,000 generates 900 credit, fully used. After that use, A and B each retain 3,000 expense with the original 2029 expiry; C retains 3,000 expense expiring 2030. A current-first allocation would instead select C 3,000 and only 3,000 of A/B, leaving 9,000 of older expense expiring 2029. It would produce the same 900 current credit but a different expense ledger. In the supplied chronological selection, using A/B's last 3,000 each in 2027 and C’s 3,000 in 2028 gives 900 and 450 nominal credits, respectively; the total base across all years is 21,000 and total relief 3,150. None of the individual 9,000 lifetime property ceilings is exceeded. If the allowed 2028 C-base credit cannot be absorbed for quota, it is a 2028 credit with 2032 last use; the original expense amount does not remain deductible a second time.

The ledgers need actual invoices/payment and grant records, property and claimant identity, qualifying first-lease year, original statutory exclusion, prior return/working-paper balances, amounts already used and continuing conditions. Neither an unclaimed grant nor a voluntary omission proves a carry trigger. Establish entitlement and any required original-claim correction instead of inventing a balance. The two rental credits began in 2025 under Ley 5/2024 art. 2/DF3; Ley 5/2025 art. 2/DF3.2a makes the current works lease-year wording effective from 1 January 2025. The supplied hypothetical 2026 carry examples therefore use 2025/2026 origins, not fictional 2024 credits. Their last-use years do not restart on each annual use. The existing AEAT smaller-first rule between the two deduction types remains separate; the within-type fixtures above isolate one type. Mixed-type balances where a disputed reading of the amount used for that comparison changes priority, or equal-expiry property entries with different continuing-entitlement facts, require that precise additional attribution assessment. These are source-derived hypothetical calculations with stated upstream quotas, not official worked examples or real taxpayer records. No observed 2026 software result is asserted.

Early lease termination can preserve entitlement if a new qualifying housing contract starts within six months and the combined contracts total at least three years (art.5.Veintidós.6).

The separate 500 empty-home credit instead requires a year empty before the lease, the 700 monthly rent ceiling including annexes, no related tenant and no more than three owned/usufruct rentable homes excluding the habitual home/garages/storerooms. Share by property participation. It has the same statutory replacement-contract rescue where total lease duration reaches three years and a four-following-year insufficient-tax carry while qualifying rental conditions remain satisfied. Do not import the works credit's 250,000 value ceiling or 3,000 expense base into this fixed credit (art. 5.Veintitres).

Aid routes are distinct. Wildfire relief concerns specified Decreto 76/2025 aid for the 2025 events, not any disaster payment. High-level sport requires formal regional recognition and non-economic-activity sporting income. ALS includes the specified diagnosis/phenotype aid; thalidomide relief has its separate recipient/event period and retroactive 2023 effect. Each requires actual general-BI inclusion and the statutory BL/average-rate calculation. The attributable-tax worksheet under The base supplies mixed general/savings, minimum-spillover and global-base-reduction attribution. Common employment-cost allocation to thalidomide aid, the stated signed-income boundary and historical correction administration remain precisely reserved; no flat percentage is substituted (art. 5.Dieciseis/Diecinueve/Veinticuatro/Veintiseis; Ley 5/2025 final provision 3).

Galicia: investment and research gifts

Credit	Amount or calculation	Tax year	Official source
Ordinary new/recent company subscription	30%, cap 6,000; qualifying enhanced investment 45%, cap 9,000 under the statutory innovation/research routes	2026	Art. 5.Nueve
New/recent company capital, loan or personal guarantee	30%, combined cap 20,000; qualifying enhanced investment 45%, cap 35,000, subject to the separate conditions	2026	Art. 5.Diez
Specified expansion-market shares	15%, total credit cap 4,000, divided equally between investment year and following three years; no-more-than-10% ownership and at least three-year holding	2026 entitlement and scheduled instalments	Art. 5.Once
Qualifying research/innovation money gifts	25%, capped at 10% of regional gross tax, not a 10%-of-income expense base	2026	Art. 5.Doce
Qualifying agricultural entity investment/finance	20%, combined cap 20,000; five-year investment/finance/guarantee conditions	2026	Art. 5.Quince
Exclusively qualifying declared-interest project company	20% of eligible formation/capital-increase subscription, cumulative base cap 10,000 per entity across years	2026	Art. 5.Veintiuno

Choose the applicable investment route: arts. 5.Nueve/Diez/Once are incompatible on the same investment, the agricultural route has its own incompatibility with those routes, and declared-interest project capital cannot receive another art. 5 credit on the same capital investment. Both enhanced rates mean 30% + 15 percentage points = 45%, with the enhanced route's cap, not a 15% uplift of the computed credit. AEAT describes the ordinary and enhanced category caps as independent; do not add both caps to relieve the same investment twice. Enhancement requires a proved innovative-SME seal, registered IEBT technological-employment initiative or qualifying university/research participation (art. 5.Nueve/Diez; AEAT subscription route, financing route).

The Nueve subscription route requires an SA/SL/labour company/cooperative; aggregate claimant/spouse/third-degree relatives' capital or votes between 1% and 40% throughout three following years, with the statutory two-member labour/cooperative upper-limit exception. Maintain regional registered/tax domicile, genuine non-patrimonial economic activity and at least one full-time general-regime employee habitually resident in Galicia throughout three years. For a capital increase, formation must be within the preceding three years and regional-resident average employment must rise by at least one equivalent during the specified 24 months against the preceding twelve, then be maintained another 24 months. Use a public deed and hold shares three years (art. 5.Nueve).

The Diez financing route differs. Its qualifying full-time regional-resident employee can be hired within two years for at least a year; its capital-increase employment increment is maintained for another twelve, not twenty-four, months. Labour/cooperative exceptions apply as the statute states. Loans/guarantees need no shareholding, but any existing ownership must respect 40%, and the loan/guarantee amount must be more than 1% of company net assets. Loans must run more than five years, with principal amortisation no more than 20% annually; guarantees span the entire secured operation and at least five years. The investor may sit on the board but, except for the statutory labour/cooperative cases, cannot manage or have an employment relationship for ten years. Use the public deed, three-year share hold and regional domicile/activity conditions. Do not import Nueve's stricter employee timetable into Diez or waive Diez's finance/management conditions (art. 5.Diez).

Expansion-market relief requires a qualifying subscribed capital increase, a non-patrimonial regional registered/tax-domiciled company, a public deed and maintenance of ownership/domicile/activity conditions through the three-year hold. The 4,000 is a total credit spread into four equal annual parts, not a new annual 4,000 claim. Agricultural relief includes qualifying forestry/joint-management, exclusively agricultural/cooperative/land-recovery entities, reserves, loans/guarantees and the statutory participation accounts. Execute a public deed; retain investment for five years from the day after the deed, with financing maturity at least five years, at most 20% annual principal amortisation and guarantees maintained five years. Apply its ten-year no-management/no-employment condition with the stated labour/cooperative exceptions; non-cash valuation remains a specialist gap. Declared-interest entities need the exclusive statutory project purpose and formal declaration under Law 2/2024, not merely a beneficial local project (art. 5.Once/Quince/Veintiuno).

Research gifts must be money to eligible Galician university-linked/public-promoted research centres or qualifying Law 49/2002 research-and-knowledge-dissemination bodies under the incorporated EU definition. Keep documentary proof; beneficiaries report donor identities and amounts to Atriga in the first twenty days of the following year (art. 5.Doce).

Worked example

Galicia birth credit: event-year amount and the disability doubling

Hypothetical 2026 facts: a Galician resident's combined BI minus minima is 20,000, no more than 22,000. Her second child is born in 2026 and she meets every other condition this Guide states for art. 5.Dos. The event-year amount for a second child at that income is 1,200. If the child has a recognised disability of at least 33%, the amount is doubled to 2,400 (Galicia DL 1/2011 art. 5.Dos).

name: Galicia second-child birth, event year, with and without disability doubling
inputs:
  second_child_amount: 1200
steps:
  credit_no_disability: second_child_amount
  credit_disabled_child: second_child_amount * 2
expected:
  credit_no_disability: 1200
  credit_disabled_child: 2400

Sources

Source	Coverage/read scope	Read on
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
AEAT Galicia birth, large family, school, empty-home works	Income measures, claimant disability increase, school-family/payer allocation and 2025 exceptions, per-property actual-payer limits	2026-10-26
AEAT Galicia ordinary subscription, capital/financing route	Distinct employee/management/finance conditions, 45% enhanced rates and independent enhanced category caps	2026-10-26
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

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
Consello Consultivo opinion 085/2026,25 March 2026, final Order	Search 2026/material escolar, select 085/2026. Consideration five expressly supports a per-enrolled-descendant expense unit; consideration four objects to the 300 cap's legality. The final Order retains 300/150 without explicit per-child wording. Labelled interpretation, no annulment or duplicated parent pools	2026-10-28
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

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

Not yet confirmed: Galicia thalidomide common employment-cost allocation, signed-income/loss attribution beyond the supplied general-rate/BL method and historic corrections for aid credits, a controlling contrary interpretation of the school-material/PE expense unit, the Council's separate legality objection and consequential division of one child's binding expense ceiling between actual payers beyond the supplied labelled per-descendant sole-payer method and nonbinding multi-payer control, a legally compulsory different rental-credit/expense-vintage order or disputed mixed-type/equal-expiry entitlement allocation beyond the supplied labelled chronological selection, operative historic-centre designation evidence, agricultural non-cash valuation and enhanced loan/guarantee scope. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.