Each autonomous community sets its own deductions every year, with different requirements to be met in each case. The most common deductions by community include:
- Rental of a primary residence: Almost all regions offer a tax deduction for renting, usually with requirements such as age and limits on the total of general and savings bases in the income tax return. However, some regions, such as Madrid, Galicia, and Aragón, also require that the security deposit be registered with the corresponding regional authority.
If you live with your parents or with another person without having a rental contract in your name, this does not affect your tax return. Only the address of your main residence needs to be reported. This deduction is generally applicable when you have a rental contract in your name or shared with others, in which case the deduction is applied proportionally to your share in the contract.
For example, if both you and another person are on the contract, the deduction can be applied 50% to each person.
- Promotion of self-employment: If you live in Madrid, are under 35, and have started your activity as a self-employed person this year (and plan to maintain it for at least one year), you can benefit from a deduction of €1,031.
- Educational expenses: If during the year you have had expenses for schooling, languages, or clothing for your child(ren), some autonomous communities offer this deduction, provided the specific requirements established by each community are met.
- Valencian Community: Offers deductions for medical expenses, oral or mental health costs, as well as expenses related to sports (such as gym membership fees or the purchase of equipment for a sport in which you are registered).
To check the deductions currently available in your community, you can check the official Tax Agency website: Autonomous Community Deductions in IRPF.