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These deductions apply in all autonomous communities. Several exist, with the most common being:

• Investment in primary residence: If you purchased your home before 2013, you can claim a deduction for investment in your primary residence on mortgage interest and renovation, extension, or adaptation costs for disability, provided the work was completed before January 1, 2017, and the property is your main residence. The deduction is the 15% of the amounts paid with the annual limit of €9,040 per taxpayer.
• Donations: Donations to beneficiary entities under the law allow you to deduct 80% of the first €250 donated from your personal income tax (IRPF) and 40% of the remainder. If equal or higher amounts were donated in the two previous years, the deduction on the excess can be 45%. Donations must be made to authorized entities, and the deduction base cannot exceed 10% of your taxable income.
• Rental of main residence: If you had a rental before 2015, you can continue deducting 10% of what you pay for the residence, including community fees, property tax (IBI), and home insurance. To apply this deduction, there are maximum limits and restrictions depending on the taxpayer’s income (based on your taxable base).
• Energy efficiency improvements in homes: Investments in works that improve the energy efficiency of your main residence or a rented property allow you to apply a deduction in the IRPF. To benefit from this deduction, you need:
• Energy efficiency certificate of the home.
• Invoices for the work carried out.

The investments that qualify for this deduction are those that involve:

• Reduction of heating and cooling demand.
• Reduction of non-renewable primary energy consumption.
• Energy rehabilitation of residential buildings.

For more information about these deductions, you can consult the official website of the Tax Agency.

• Acquisition of electric vehicles: Investments in the purchase of plug-in electric vehicles or fuel cell vehicles, as well as the installation of charging points, allow you to apply deductions in the IRPF. To access these deductions, you can consult the Tax Agency’s electronic office via the Virtual Income Tax Assistant, which provides information on eligibility, deduction percentages, maximum base, and the requirements the vehicles must meet.

For more information about all current deductions: General Deductions from Personal Income Tax. Also you can check Family-related deductions here.