Regional Personal Income Tax deductions 2025
Complete guide to the deductions approved by each Autonomous Community for Personal Income Tax 2025, organised by category and territory.
Common-regime Autonomous Communities may approve deductions from the regional gross tax liability, pursuant to Art. 46 of Law 22/2009. Only taxpayers who had their habitual residence in the respective territory during 2025 may apply them.
Deductions are grouped into four categories:
- Personal and family circumstances
- Main home
- Donations and contributions
- Other deductible items
🟡 Important: in a joint return where members of the family unit reside in different Autonomous Communities, the deductions of the Autonomous Community where the member with the highest liquidable base resides apply.