The 5 Most Overlooked Deductions in the 2025 Tax Return

Every tax season, thousands of taxpayers confirm their draft return without reviewing it and miss out on deductions they are entitled to. The AEAT does not always include all the relevant information, especially when it comes to regional deductions and personal circumstances.

1. Regional deductions

Each autonomous community sets its own deductions: housing rent for young people, education expenses, birth or adoption of children, energy-efficiency investments, and more. The draft does not include them automatically — you must add them manually in Renta Web.

2. Union dues and professional associations

Fees paid to trade unions and mandatory professional associations are deductible expenses from employment income, with a limit of EUR 500 per year for professional bodies. Many taxpayers fail to declare them because they do not appear in the draft.

3. Charitable donations

Donations to entities covered by Law 49/2002 entitle you to a deduction of 80 % on the first EUR 250 and 40 % on the excess (45 % if you have been donating to the same entity for more than two years). Charities usually report the data to the tax authority, but you should verify that they appear in your draft.

4. Spouse's pension plans

If your spouse earns less than EUR 8,000 per year from employment or business activities, you can reduce your taxable base by the contributions you make to their pension plan, up to a limit of EUR 1,000 per year.

5. Legal defence costs

Lawyer fees arising from employment litigation against your employer are deductible as an employment expense, with a limit of EUR 300 per year. They are commonly forgotten because they do not show up in the tax data.

How to reclaim a missed deduction

If you have already confirmed your return and forgot a deduction, you can file a rectification of self-assessment through the AEAT's electronic office. It is free of charge and the deadline is four years from the end of the voluntary filing period.