If you’re a resident of Andalusia, there are several new tax deductions you may be able to benefit from on this year’s personal income tax return, the 2025/2026 ‘declaración de la renta’.
If you’re a resident of Andalusia there are several new deductions you need to know about this year. This year’s income tax campaign opened on April 8th and will stay open until June 30th, meaning you must file before this date. This return is related to all the income you received in 2025.
READ ALSO: Five key changes to Spain’s 2025/2026 annual income tax return
Gym memberships
If you are a member of a gym, you can now get a tax deduction of 15 percent, up to a limit of €100 per taxpayer.
Veterinary expenses
For veterinary expenses, the deduction is 30 percent, up to a limit of €100 per taxpayer. This is limited to the first year you own the pet only, three years if you adopted a rescue pet or animal’s entire life in the case of guide dogs and therapy pets. It can only be claimed by those with a general taxable income plus savings equal to or less than €80,000 for individual tax returns or €100,000 for joint returns.
READ ALSO: The tax deadlines in Spain in 2026
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Celiacs
If you suffer from celiac disease and can’t eat products containing gluten, you’ll know that it’s often a lot more expensive for you to buy alternatives, particularly when it comes to gluten-free breads, pastas, pizza bases and other baked items. In order to help aid the financial burden, you can now get a deduction of €100. It can either be obtained per taxpayer or if family member suffers from the disease.
Housing
While deductions for housing and rent is not new, it has been improved. You can now get a six percent deduction for investment in a primary residence if you’re under 35, or, if it is subsidised housing, without an age limit, for taxable incomes between €25,000 and €30,000.
The rental deduction is also now at 15 percent for those under 35, over 65, and victims of gender violence and terrorism. The limit will be between €1,200, and €1,500 in the case of disability. To benefit, you taxable income must be between €25,000 and €30,000.
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Family
Again, deductions for family situations is not new, but the benefits have been improved.
For the birth of a child, adoption, or foster care, the deduction is €200 with no income limit, a new feature in the 2026 budget. For international adoptions, the deduction is €600 per child.
For single-parent families or families with dependents over 75, you can get a €100 deduction if you earn between €80,000 for a single applicant and €100,000 for a joint one.
For large families, the deductions are between €200 and €400. For educational expenses, it’s 15 percent per child with a limit of €150; and for taxpayers with disabilities, it’s €150 per person for incomes between €25,000 and €30,000.
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Disabilities
If your spouse or civil partner has a disability, you may be able to deduct €100 if the degree of disability is 65 percent or more.
There are also deductions for assistance to people with disabilities, up to €100; and 20 percent of the social security expenses for domestic help with a limit of €500.
Donations
If you donate your money to charities and other good causes, you may also be able to benefit from several tax deductions. If it’s for environmental and conservation purposes, you can deduct up to 10 percent of what is donated up to €150.
It’s important to note that all these deductions are only applicable to those living in Andalusia, if you live in a different region, they might not all be available to you. If you think you may be eligible for one of these deductions, you should contact your gestor or accountant to find out more. It’s worth also keeping in mind that they are not automatically applied, so you must apply for them on your tax return.
