General deductions from the tax liability in 2025

Deductions are applied to the gross tax liabilities (state and regional) to obtain the net tax liabilities. General deductions under state legislation are split 50/50 between the state and regional quotas, except where expressly stated otherwise.

Deductions may not result in a negative net tax liability. General deductions not deducted due to insufficient state quota may not be applied against the regional quota, and vice versa.

🔵 Legislation: Arts. 67 and 77 Personal Income Tax Law

ℹ️ Looking for maternity, large families or disability? These are not general deductions: they operate on the differential quota (arts. 81 and 81 bis Personal Income Tax Law) and can generate a refund even when the net tax liability is zero. You'll find the detail (amounts, form 143, advance payment, transfer) in Family and disability deductions on the differential tax liability, and how they fit into the calculation in Differential tax liability and final result.

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Summary of deductions available in 2025

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1. Deduction for investment in main home (transitional regime)

🔵 Legislation: Eighteenth Transitional Provision Personal Income Tax Law

This deduction was abolished on 1 January 2013. However, those who were applying it before that date may continue to do so on the same terms and conditions as at 31 December 2012.

Who may apply it in 2025?

Only taxpayers who, before 1 January 2013, had:

• Acquired their main home (or paid amounts for its construction, within certain time limits)
• Paid amounts for rehabilitation or extension completed before 1 January 2017
• Carried out works for disability adaptation completed before 1 January 2017

In all cases it is essential that the taxpayer had applied the deduction in at least one tax year before 2013.

Maximum base and percentages

Item	Maximum annual base	General percentage
Acquisition / construction	€9,040	15% (state tranche: 7.5% + regional tranche: 7.5%, unless the autonomous community has approved a different rate)

• Acquisition / construction

  Maximum annual base €9,040

  General percentage 15% (state tranche: 7.5% + regional tranche: 7.5%, unless the autonomous community has approved a different rate)

Both tranches (state and regional) are applied in full against the corresponding gross tax liability.

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2. Deduction for investment in new or recently created companies

🔵 Legislation: Art. 68.1 Personal Income Tax Law

Main requirements

• Shares or interests must belong to entities in the form of SA, SL, SAL or SLL
• The entity must be new or recently created and meet certain size and activity requirements
• Shares must be acquired at incorporation or in a capital increase carried out within 5 years of incorporation (or 7 years in certain sectors)
• The taxpayer, together with their spouse or family members up to the 2nd degree, may not hold more than 40% of the share capital

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3. Deductions for business investment incentives

🔵 Legislation: Art. 68.2 Personal Income Tax Law (reference to the Corporate Income Tax Law)

These deductions are available only to taxpayers carrying out economic activities under direct estimation. They are applied 50% against the state quota and 50% against the regional quota.

Joint limit: the sum of R&D, technological innovation and audiovisual production deductions cannot exceed 25% of the gross tax liability. This ceiling is raised to 50% when these deductions exceed 10% of the total tax liability.

Research and development (R&D)

Concept	% Deduction
Expenses up to the average of the 2 preceding years	25%
Expenses exceeding the average of the 2 preceding years	42%
Exclusively qualified research staff	+17% additional
Investments in tangible or intangible fixed assets	8%

• Expenses up to the average of the 2 preceding years

  % Deduction 25%

• Expenses exceeding the average of the 2 preceding years

  % Deduction 42%

• Exclusively qualified research staff

  % Deduction +17% additional

• Investments in tangible or intangible fixed assets

  % Deduction 8%

Technological innovation

Technological innovation expenses (Art. 35.2 Corporate Income Tax Law) generate a 12% deduction, subject to the same joint limit.

Audiovisual productions and live performances

Concept	% Deduction	Limit
Spanish film productions (Art. 36.1 Corporate Income Tax Law)	30% (1st €M) / 25% (rest)	€20M per production
Foreign productions filmed in Spain (Art. 36.2 Corporate Income Tax Law)	30% (1st €M) / 25% (rest)	Excluded from the joint limit
Live performing arts and music shows	20%	€900,000 per production

• Spanish film productions (Art. 36.1 Corporate Income Tax Law)

  % Deduction 30% (1st €M) / 25% (rest)

  Limit €20M per production

• Foreign productions filmed in Spain (Art. 36.2 Corporate Income Tax Law)

  % Deduction 30% (1st €M) / 25% (rest)

  Limit Excluded from the joint limit

• Live performing arts and music shows

  % Deduction 20%

  Limit €900,000 per production

Job creation and social welfare

Concept	Deduction
Job creation for workers with disability	€9,000 / €12,000 per person/year
Employer contributions to social welfare (Art. 38 ter Corporate Income Tax Law)	10%

• Job creation for workers with disability

  Deduction €9,000 / €12,000 per person/year

• Employer contributions to social welfare (Art. 38 ter Corporate Income Tax Law)

  Deduction 10%

Events of exceptional public interest

Expenses incurred in 2025 linked to certain events declared of exceptional public interest give entitlement to a deduction of 15% (with the same 25%/50% limits). Events in force in 2025 include:

• Copa América Barcelona, Ryder Cup 2031, Gran Premio de España de Motociclismo
• Gaudí Centenary 2026, Barcelona 2026 World Capital of Architecture
• Primavera Sound, Festival Bilbao BBK Live, Festival Internacional Sónar
• Holy Year of St James 2027, and others approved by Royal Decree-Law 8/2025 of 8 July

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4. Deductions for donations and other contributions

🔵 Legislation: Arts. 68.3 and 69.1 Personal Income Tax Law; Law 49/2002

A. Donations to entities under Law 49/2002

Donations, gifts and irrevocable contributions to foundations, public-interest associations, the Red Cross, ONCE, public universities, public research bodies and equivalent entities covered by Law 49/2002 give entitlement to a deduction.

General deduction scale (2025)

Donation amount	Deduction percentage
First €250	80%
Remainder of the base	40%
Increased rate for repeat donations (3 consecutive years to the same entity, with equal or increasing amounts)	45% on the excess over €250

• First €250

  Deduction percentage 80%

• Remainder of the base

  Deduction percentage 40%

• Increased rate for repeat donations (3 consecutive years to the same entity, with equal or increasing amounts)

  Deduction percentage 45% on the excess over €250

For priority patronage activities (+5 points)

Donation amount	Percentage
First €250	85%
Remainder	45%
With repeat donations	50% on the excess over €250

• First €250

  Percentage 85%

• Remainder

  Percentage 45%

• With repeat donations

  Percentage 50% on the excess over €250

The deduction base may not exceed 10% of the taxpayer's liquidable base.

Capital gains arising from the donation of assets to these entities are exempt from Personal Income Tax for the donor.

B. Donations to other entities (outside Law 49/2002)

Legally recognised foundations that submit accounts to the protectorate and associations declared of public interest not covered by Law 49/2002: 10%.

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5. Deduction for income in Ceuta or Melilla

Taxpayers resident in Ceuta or Melilla are entitled to a 60% bonus on the gross tax liability attributable to income obtained in those territories. In 2025, an equivalent deduction also exists for residents of La Palma island.

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6. Deductions for energy efficiency improvement works in homes

These deductions are temporary. Following the extension granted by Royal Decree-Law 16/2025, they apply to amounts paid for works carried out between 6 October 2021 and 31 December 2026 (deductions 1 and 2 on a main residence or rented dwelling) or until 31 December 2027 (deduction 3 on residential buildings).

The deduction is applied in the year in which the energy efficiency certificate following the works is issued. Cash payments are not accepted; payments must be made by card, bank transfer, named cheque or bank deposit.

Deduction 1: Works to reduce heating and cooling demand

Item	Details
Requirement	Reduction of at least 7% in the sum of the heating and cooling demand indicators
Eligible homes	Main home or rented as a home (also homes intended for rental before 31/12/2027)
Rate	20%
Maximum annual base	€5,000
Renta WEB boxes	[1655] situation, [1656] cadastral reference, [1657]–[1658] NIF of the works contractor, [1659]/[1764] dates of the before/after certificates, [1765]/[1766] demand before/after, [1660] amounts paid, [1661] base, [1662] deduction amount

• Requirement

  Details Reduction of at least 7% in the sum of the heating and cooling demand indicators

• Eligible homes

  Details Main home or rented as a home (also homes intended for rental before 31/12/2027)

• Rate

  Details 20%

• Maximum annual base

  Details €5,000

• Renta WEB boxes

  Details [1655] situation, [1656] cadastral reference, [1657]–[1658] NIF of the works contractor, [1659]/[1764] dates of the before/after certificates, [1765]/[1766] demand before/after, [1660] amounts paid, [1661] base, [1662] deduction amount

Deduction 2: Works to reduce non-renewable primary energy consumption

Item	Details
Requirement	Reduction of at least 30% of the non-renewable primary energy consumption indicator, or achievement of energy rating A or B
Eligible homes	Main home or rented as a home
Excluded	New construction works without a prior energy certificate
Rate	40%
Maximum annual base	€7,500
Renta WEB boxes	[1663] situation, [1664] cadastral reference, [1665]–[1666] NIF, [1667]/[1767] certificate dates, [1768]/[1769] consumption before/after, [1770]/[1771] energy rating letter, [1668] amounts, [1669] base, [1670] deduction amount

• Requirement

  Details Reduction of at least 30% of the non-renewable primary energy consumption indicator, or achievement of energy rating A or B

• Eligible homes

  Details Main home or rented as a home

• Excluded

  Details New construction works without a prior energy certificate

• Rate

  Details 40%

• Maximum annual base

  Details €7,500

• Renta WEB boxes

  Details [1663] situation, [1664] cadastral reference, [1665]–[1666] NIF, [1667]/[1767] certificate dates, [1768]/[1769] consumption before/after, [1770]/[1771] energy rating letter, [1668] amounts, [1669] base, [1670] deduction amount

Installation or replacement of equipment using fossil fuel is not eligible for a deduction.

Deduction 3: Energy rehabilitation of predominantly residential buildings

Item	Details
Eligible homes	Any home of the taxpayer (main home, second home, rented), including garage spaces and storage rooms acquired with it. Excluded: homes assigned to an economic activity
Requirement	Accredited improvement of energy efficiency of the entire building (not only the taxpayer's home)
Rate	60%
Maximum annual base	€5,000
Maximum cumulative base (2021–2025)	€15,000
Renta WEB boxes	[1672] situation, [1673] cadastral reference, [1674]–[1675] NIF, [1676]/[1772] certificate dates, [1773]/[1774] consumption before/after, [1775]/[1776] energy rating letter, [1677] 2025 amounts, [1777] base applied 2021–2024, [1778] pending excesses, [1678] 2025 base, [1679] deduction amount, [1680] 2025 excess to deduct in 4 fiscal years

• Eligible homes

  Details Any home of the taxpayer (main home, second home, rented), including garage spaces and storage rooms acquired with it. Excluded: homes assigned to an economic activity

• Requirement

  Details Accredited improvement of energy efficiency of the entire building (not only the taxpayer's home)

• Rate

  Details 60%

• Maximum annual base

  Details €5,000

• Maximum cumulative base (2021–2025)

  Details €15,000

• Renta WEB boxes

  Details [1672] situation, [1673] cadastral reference, [1674]–[1675] NIF, [1676]/[1772] certificate dates, [1773]/[1774] consumption before/after, [1775]/[1776] energy rating letter, [1677] 2025 amounts, [1777] base applied 2021–2024, [1778] pending excesses, [1678] 2025 base, [1679] deduction amount, [1680] 2025 excess to deduct in 4 fiscal years

Incompatibilities between the three energy deductions

The three deductions are mutually incompatible for the same work. The same action may not give entitlement to more than one of them.

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7. Deductions for electric vehicles and charging points

Applicable to amounts paid between 30 June 2023 and 31 December 2025.

A. Deduction for acquisition of a new electric vehicle

Item	Details
Rate	15% of the acquisition value (including expenses and taxes, minus subsidies granted)
Maximum annual base	€20,000
Limit in joint taxation	Same (€20,000)

• Rate

  Details 15% of the acquisition value (including expenses and taxes, minus subsidies granted)

• Maximum annual base

  Details €20,000

• Limit in joint taxation

  Details Same (€20,000)

Eligible vehicles

• Cars M1 (BEV, EREV, PHEV, FCV/FCHV)
• Light quadricycles L6e and heavy quadricycles L7e
• Electric motorcycles L3e, L4e, L5e (lithium batteries, power ≥ 3 kW and minimum range of 70 km)

Main conditions

• The vehicle must be new and must not be assigned to an economic activity
• For direct purchase: the vehicle must have been registered in 2025
• If paid via down payment: the payment must represent at least 25% of the purchase value and be made in 2025; the remainder must be paid and the vehicle registered before the end of the second tax year following the initial payment
• The deduction belongs to the taxpayer in whose name the vehicle is registered
• The sale price may not exceed the maximum amount set in Annex III of Royal Decree 266/2021 (MOVES III programme)
• Renta Web boxes: [1916] category, [1917] type, [1918] seller's NIF, [1919]–[1922] value and subsidies, [1923]–[1926] registration or down-payment data, [1927] base, [0607] deduction amount

B. Deduction for installation of a charging point

Item	Details
Rate	15% of amounts paid
Maximum annual base	€4,000
Property	The installation must be carried out on a property owned by the taxpayer and not assigned to an economic activity
Application period	Amounts paid from 30 June 2023, in the tax year in which the installation is completed
Payment method	Only credit/debit card, bank transfer, named cheque or bank deposit count. Cash payments do not entitle to the deduction
Renta Web boxes	[1929] property key, [1930] cadastral reference, [1931] installer's NIF, [1932] completion date, [1933]–[1934] amounts paid and subsidised, [1935] base, [0608] deduction amount

• Rate

  Details 15% of amounts paid

• Maximum annual base

  Details €4,000

• Property

  Details The installation must be carried out on a property owned by the taxpayer and not assigned to an economic activity

• Application period

  Details Amounts paid from 30 June 2023, in the tax year in which the installation is completed

• Payment method

  Details Only credit/debit card, bank transfer, named cheque or bank deposit count. Cash payments do not entitle to the deduction

• Renta Web boxes

  Details [1929] property key, [1930] cadastral reference, [1931] installer's NIF, [1932] completion date, [1933]–[1934] amounts paid and subsidised, [1935] base, [0608] deduction amount

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8. Deduction for spouse resident in another EU/EEA Member State

🔵 Legislation: Forty-eighth Additional Provision Personal Income Tax Law

Since 2018, taxpayers with a family unit member resident in another EU or EEA Member State (which prevents them from filing a joint return) may request this deduction to equate their quota with what they would have obtained under joint taxation, where this is more favourable. The amount reduces each tranche (state and regional) proportionally.

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9. Regional deductions

Each Autonomous Community may approve its own deductions that reduce exclusively the regional quota. Only taxpayers who have had their habitual residence in that community during the 2025 tax year may apply them. Regional deductions may not be deducted from the state quota.

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Rules common to all deductions

• Deductions may not result in a negative net tax liability.
• The taxpayer must retain supporting documents for all deductions applied, although it is not necessary to attach them to the return.
• Cash payments are excluded from the base for energy and electric vehicle deductions.
• Subsidies received must be deducted from the deduction base once granted.