Regional Deduction Rules in Andalusia

✓ verified by Elena Garro Senior Accountant

Welcome to the Andalusia Regional Deductions guide for the current fiscal year.  Andalusia offers a range of tax advantages that can enhance your income tax refund. Whether you're a student, parent, property renter, or investor, this guide provides essential insights into maximizing your tax benefits under the regional rules applicable in Andalusia. From educational expenses, rental deductions, and family-related benefits to specific incentives for young entrepreneurs and investments in newly created entities, you'll find a variety of tax reliefs tailored to support different aspects of life and economic activity. By understanding and utilizing these deductions, you can significantly reduce your tax liabilities and optimize your financial planning. Dive into the specifics and learn how you can benefit today.

What are the regional deductions in Andalusia?

The tax benefits in Andalusia known as regional deductions offer taxpayers a delightful discount on their taxes. These deductions are specifically tailored to the Personal Income Tax system of this autonomy. While the overall income tax return process is conducted nationwide in Spain, Andalusia provides its residents with unique deductions. This is because the revenue from income taxes is divided between the state and individual communities. To qualify for these appealing deductions, residency in the specified territory during the previous year and meeting specific criteria are essential. 

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Investment in Main Residence

If you are under 35 and bought or rehabilitated your main residence (considered as protected) in 2025 and you are under 35 years old, you can deduct 6% of the amounts paid during the year. Only if the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

• 25,000 euros in individual taxation. 

• 30,000 euros in joint taxation.

Rental of Main Residence

If you are under 35 or over 65 or if you’re considered victims of domestic violence, terrorism or affected person; with a rental contract for your main residence, you can deduct 15% of the amounts paid up to a maximum of €1,200 and €1,500 if you have a disability. Additionally, the sum of the general and saving tax bases cannot exceed 25,000 euros in the individual report or 30,000 euros in the joint report.

Birth

If you had a child during 2025, this includes both birth or adoption, you can deduct €200 per child and €400 if you live in a municipality at risk of depopulation.

In the case of birth, adoption or multiple foster care, there is an increase of 200 euros for each child

International Adoption

If you carried out an international adoption in 2025 and registered this adoption in the Civil Registry, you can deduct €600 for each adopted child. This deduction is not compatible with the birth deduction and the sum of the taxables bases cannot exceed 80,000 euros in the individual taxation and 100,000 in the joint taxation. 

Single-Parent Families and Dependent Ancestors

You can apply a deduction of €100 if you are a single parent as long as your children are minors and live with you or are adults with disabilities or incapacitated (in both cases by judicial resolution).

Additionally, there will be another €100 deduction for each ancestor over 75 years old who meets the requirements of the general deduction and lives at the single-parent family home.

Large Family

The main requirement for this deduction is having a large family card.

• General category large family: €200
• Special category large family: €400

The sum of the taxables bases cannot exceed 25,000 euros in the individual taxation and 30,000 euros in the joint taxation.

Educational Expenses

 If you have children and have incurred school or extracurricular expenses, such as languages or computing, you can deduct 15% of these amounts. The maximum deduction amount applicable is €150.

Limits for the deduction:

• The sum of taxable bases not higher than €80,000 in the individual taxation

• Or higher than 100,000 euros in the joint taxation

Disability or spouses or partners with disability

 If you have a recognized disability equal to or greater than 33%, you can deduct €150 in your return if your taxable bases don't exceed 25,000 euros in your individual report or 30,000 euros if you are submitting a joint declaration.

If your partner (married or civil partnership) has a recognized disability equal to or greater than 65% and does not file a tax return, you can apply a deduction of €100 if your taxable bases don't exceed the amounts already mentioned.

Assistance to People with Disabilities

Generally, if you are entitled to apply the minimum for disability for ancestors or descendants, you can apply an additional €100 deduction; if you also require the help of third parties hired, you can deduct 20% of what you have paid to Social Security with a limit of €500 annually.

For this one, the limits are higher:

• 80,000 euros in the individual taxation
• 100,000 euros in the joint option

Domestic Help

If you have employed and pay Social Security for a household employee, you can deduct 20% of the contributions for this employee in Social Security. This deduction has a limit of €500. It is essential to have the right to the general deduction for descendants and receive income from work or economic activities.

Good news! There's no limit in the taxable bases for this deduction. 

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Shares or Participations in Companies

If you have invested in the acquisition of shares and/or participations of companies established in Andalusia, you can apply two types of deductions depending on the type of company:

• 20% of the amount invested if it is any commercial company (S.R.L, S.A., S.A.L, S.R.L.L., and S.C) with a maximum of €4,000 annually.

• 50% of the amount invested if it is a company created or participated by Universities or Research Centers with a maximum of €12,000 annually.

Some of the requirements are to have a fiscal address in Andalusia, maintain the parcitipations during at least three years and carry out an economic activity.

Legal Defense

In case you have been dismissed from your job and have opened a judicial procedure against the company, you can deduct up to €200 both in individual and joint taxation.

Donations with Ecological Purpose

You can deduct 10% of the amounts donated (with a maximum of €150) if you have donated during the year to public entities in Andalusia that defend and conserve the environment or non-profit entities as long as their exclusive purpose is the defense of the environment.

To promote physical exercise and sports practice

Taxpayers can deduct 15% of expenses related to physical exercise or sports activities up to €100 from expenses such as gym memberships, sports center fees or club/federation memberships. 

Veterinary Expenses 

You can deduct 30% of veterinary expenses (vaccinations, consultations, medical treatments, surgeries and diagnostic and preventive care tests) up to €100.

The requirements are that the sum of the taxable bases don't exceed 80,000 euros in the individual report and 100,000 in the joint option.

Also, these expenses must be from 2025 and you need to justify them with invoices.

Take the hassle out of tax season with Xolo

At this point, you have a couple of options: 

1. Memorize all the information we've provided and file your tax return on your own, hoping everything goes smoothly. 
2. Gather your invoices for all of your deductible expenses as a freelancer, upload them to Xolo, and let our team of experts handle your VAT and income tax returns like the pros we are. 

Sign up to Xolo and let us help take the hassle out of tax season.