Regional Deduction Rules in Murcia

✓ verified by Elena Garro Accounting and Tax Specialist

Welcome to the Murcia Regional Deductions guide for 2026. Murcia offers a range of tax advantages that can enhance your income tax refund. From 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 in Murcia. 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 Murcia?

The tax benefits in Murcia 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, Murcia 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. 

Investment in primary housing for young people aged 40 or under

You can deduct 5% of the amounts spent on acquiring, constructing, rehabilitating, or expanding your main residence, with a maximum deduction of €300.

The requirements for its application are that you already have your habitual residence in Murcia and that the sum of the taxable bases doesn't exceed 40,000 euros, provided that the taxable base for savings does not exceed €1,800.

Daycare expenses

You can deduct 20% of daycare costs, up to €1,000 per child under 3 years old, and taken at centers authorized and registered by the Department of Education.

The limit in the taxable bases for this deduction is 30,000 euros in the individual taxation and 50,000 euros in the joint taxation. 

Birth or adoption

Deductions of €100, €200, or €300 per child are available depending on whether the child is your first or subsequent offspring if the sum of the taxables bases is not higher than 30,000 euros in the individual taxation and 50,000 euros in the joint taxation.  

School supplies

You can get a deduction of €120 per descendant for the purchase of school supplies and textbooks.

In this one, there are two limits:

• If you are not a large family: the sum of the taxable bases cannot exceed 20,000 euros in the individual declaration and 40,000 euros in the joint declaration.
• If you are a large family: the sum of the taxable bases cannot exceed 33,000 euros in the individual report and 53,000 in the joint one.

Rental

If you have a rental contract for your main residence, you can deduct 10% of the amounts paid, up to a limit of €300 per contract.

You have to meet one of these requirements:

• You are under 40 years old
• You are a member of a large family
• You have a disability equal or higher than 65%

Also, the sum of the taxable bases cannot exceed 40,000 euros, provided that the taxable base for savings does not exceed €1,800 and you or any other member from your family unit can be the owner of other property.

Working women

This deduction is specifically for women who are employed or self-employed and have children under 18 years of age or dependent persons. The amount of the deduction varies depending on the number of dependents:

• €300 for the first child
• €350 for the second one
• €400 for the third one...

Donations 

There are different deductions depending on the donation:

• Donations for the protection of cultural heritage or the promotion of cultural, artistic, social or scientific-technological, and environmental activities:
  • 50% of the amounts donated

• Donations for biosanitary research:
  •  50% of the amounts donated to the Community of Murcia or nonprofit entities registered in Murcia's registry.
• Donations of goods listed in the Cultural Heritage Inventory:
  
  •  15% of the market value of pure and simple donations of goods. 

Taxpayers with disabilities

If you have a recognized disability of 33% or more, you can deduct €150 if the sum of your taxable bases is not higher than 40,000 euros in the individual or joint taxation.

Conciliation

If you have a child under 12 years old and employ someone to care for them, you can deduct 20% of the amount paid, up to a maximum of €400.

The sum of the taxable bases cannot exceed 34,000 euros in the family unit.

Unpaid foster care of persons over 65 or with disabilities

You can deduct €600 for each person over 65 or with a disability of 33% or more fostered in an unpaid arrangement, provided they live with you for more than 183 days.

One of the requirements is that the foster care arrangement must not result in the receipt of any grants or subsidies from the Autonomous Community of the Region of Murcia.

Investment in shares of entities listed on the expanding companies segment of the alternative stock market 

You can deduct 20% of investments made in the capital increases of publicly traded companies, with an annual limit of €10,000. Your participation cannot exceed 10%.

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Acquisition of shares and participations in newly created entities

You can deduct 20% of the amounts invested in the formation or capital increase of S.A., S.L., S.Lab., and/or Cooperatives, up to €4,000 annually. Your participation cannot exceed 40%.

Some of the requirements are that the entity must have a fiscal address in Murcia and have at least one full-time employee during at least the three years following the constitution or expansion.

Investment in renewable energy resource installations

You can deduct investments in installations of renewable energy sources, such as solar thermal, photovoltaic, and wind energy, made in your habitual residence or a property destined for rental (provided that the lease is not considered an economic activity),  with a limit of €7,000. 

If you file your tax return individually, these are the applicable brackets and deduction percentages:

• Up to €34,999.99: you can deduct 50% of the deduction base.
• Between €35,000 and €44,999.99: the deduction decreases to 37.5%.
• Between €45,000 and €59,999.99: you can deduct 25%.
• From €60,000 onwards: no deduction applies.

If you file a joint report, the limits are:

• Up to €49,999.99: a 50% deduction applies.
• Between €50,000 and €74,999.99: the deduction is 37.5%.
• Between €75,000 and €94,999.99: you can deduct 25%.
• From €95,000 onwards: no deduction applies.

Investments in domestic water-saving devices

You can deduct 20% of investments in water-saving devices, with an annual maximum deduction of €60.
The requirements are that the amounts paid constitute your habitual residence and that there is a prior recognition by the regional Administration on the origin of the application of the deduction.

Acquisition of new main residence or expansion of the current one for large families

If you are part of a large family, you can deduct 10% of the amounts paid for acquiring or rehabilitating your main residence or 15% in the special category, with a maximum deduction base of €5,000.

To qualify for this deduction, you must be a resident in Murcia, have the official recognition as a large family and the purchase must have taken place within 5 years of becoming a large family.

For single parent family

303 euros for taxpayers with dependent descendants if they only live with you.

The sum of the taxable bases for applying this deduction cannot be higher than 35,240 euros.

For language teaching expenses 

You can deduct 15 % of the amounts paid for the expenses of extracurricular learning of foreign languages for the children who are enrolled in studies corresponding to the second cycle of early childhood education, primary education, compulsory secondary education, baccalaureate and specific vocational training cycles with a maximum deduction base of €300 per child.

The sum of the taxable bases cannot exceed 25,000 euros in the individual taxation and 40,000 euros in the joint taxation.

For Internet access costs

If you have your habitual residence in one of municipalities of the Region of Murcia with a legal population of less than 15,000 inhabitants, you can deduct 30 percent of the amounts paid, up to the maximum of €300.

Transitional regime for the primary residence investment

Taxpayers who applied the regional deductions for the acquisition of housing for young people residing in the Autonomous Community in the Region of Murcia, established for 1998-2012 can apply this deduction with limits.

Electric vehicles

There are two different deductions:

• For buying an electric vehicle:
  You can deduct between 15% and 30% of the acquisition value, up to a limited amount for vehicles. The vehicle must be new and for personal use (not business-related).
• For installation expenses of electric vehicle charging infrastructure:
  You may deduct 100% of the amounts paid for the installation of electric vehicle charging infrastructure under your ownership, minus any public subsidies or aid received, up to a maximum limit of €4,000 per charging infrastructure and taxpayer. The vehicle can’t be used for economic activity.
  
  

For prescription lenses, contact lenses, and cleaning solutions

You can deduct 30% of the expenses for the purchase of prescription lenses, contact lenses, and cleaning solutions for children under 12 years of age, up to a maximum limit of €100.

Sports and healthy activities expenses

You can deduct 30% of the amounts paid for the practice of sports and healthy activities, or a 100% in the cases of over 65 years of age, with a maximum limit of 150€ per taxpayer.

The sum of the taxable bases cannot exceed 25,000 euros in individual reports and 40,000 in joint reports and you must have the invoices for these expenses.

For expenses associated with rare diseases 

You can deduct 100% of the expenses incurred for the treatment and care of family members affected by so-called "rare diseases," up to a maximum annual limit of €300.

Expenses must be supported by the relevant invoices.

Investment in social economy entities

You can deduct 20% of the amounts invested in the acquisition of social shares in entities belonging to the social economy, up to an annual maximum of €4,000. The shareholding may not exceed 40% of the entity.

Veterinary expenses

You can deduct 30% of the expenses for veterinary services provided to your domestic animals, up to an annual limit of €100 as long as you have the proper invoices.

The sum of your taxable base for applying this deduction cannot exceed 25,000 euros in individual taxation and 40,000 in joint taxation.

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. 

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