Aragón offers 19 regional deductions in the Income Campaign 2025-2026open from April 8 to June 30. Some are common to other communities, such as those linked to the birth of children or renting. But Aragon has its own feature that should be understood from the beginning: in many of its deductions there are two different amounts, one general and another higher for taxpayers who live in municipalities with high risk or extreme risk of depopulation, according to the classification of the Government of Aragon.
These deductions work the same as in any other community: they reduce what has to be paid if the return is submitted, or they increase the refund if it is returned.
In order to apply them, the Tax Agency explains that it is necessary to have resided for tax purposes in Aragon during 2025, that is, to have lived there for more than 183 days. Each deduction also has its own conditions, such as income limits or family requirements. It is advisable to keep invoices and supporting documents proving expenses before submitting the declaration.
Due to the birth or adoption of the third or subsequent child
The deduction is 500 euros for each third or subsequent child. If the sum of the general tax base and savings, minus the personal minimums, does not exceed 21,000 euros individually or 35,000 euros jointly, the amount rises to 600 euros. For those who reside in municipalities at risk of depopulation, the amounts are 600 and 720 euros respectively.
Due to the birth or adoption of a child with a degree of disability equal to or greater than 33 percent
The deduction is 200 euros in the year of birth or adoption, always with an official disability certificate. In depopulated municipalities, the deduction is 240 euros. It is compatible with those of a third child and international adoption.
For international adoption of children
The deduction is 600 euros for each child adopted abroad in the year. If there are two adopters, the deduction is prorated equally between them. In municipalities at risk of depopulation, the amount rises to 720 euros.
For the care of dependent people
The deduction is 150 euros for each ascendant over 75 years of age, or for each ascendant or descendant with a disability equal to or greater than 65%, who lives with the taxpayer for at least six months a year. The dependent person cannot have income greater than 8,000 euros per year. When several taxpayers are entitled to the same deduction for the same person, the amount is distributed equally. For those who reside in municipalities at risk of depopulation, the deduction is 300 euros and is incompatible with that of the general regime.
For donations with ecological purposes and in scientific and technical research and development
The deduction is 20% of the amounts donated to non-profit entities dedicated to the defense of the environment or scientific and technical research, with a limit of 10% of the full regional quota. Entities must be registered in Aragon.
For acquisition of habitual residence by victims of terrorism
The deduction is 3% of the amounts paid, with a maximum base of 9,040 euros per year. It applies to public housing intended for primary habitual residence. Both the victim themselves and their spouse, common-law partner or cohabiting children can benefit.
By investment in shares of entities listed in the expanding companies segment of the Alternative Stock Market
The deduction is 20% of the investment, with a limit of 10,000 euros per year, in companies in the MAB expansion segment with registered and tax domicile in Aragon. The participation acquired cannot exceed 10% of the share capital, and the shares must be held for a minimum of 2 years.
By investment in the acquisition of shares or stakes in new or recently created entities
The deduction is 20% of the investment, with a limit of 4,000 euros per year, in public limited companies or companies with registered and tax domicile in Aragon. The taxpayer can be part of the board of directors, but cannot exercise executive or management functions or have an employment relationship with the company.
For acquisition or rehabilitation of habitual residence in rural or similar centers
The deduction is 5% of the amounts paid, for taxpayers under 36 years of age who acquire or rehabilitate their first habitual residence in a municipality of less than 3,000 inhabitants or in a smaller local entity. For those who reside in areas with extreme risk of depopulation, the deduction increases to 7.5%. In both cases, the sum of the general tax base and savings cannot exceed 21,000 euros individually or 35,000 euros together.
For acquisition of textbooks and school supplies
The deduction covers 100% of the amounts paid for textbooks for Primary and Secondary Education. The income limits are 12,500 euros individually or 25,000 euros jointly; For large families, the limits rise to 30,000 and 40,000 euros respectively.
For rental of habitual residence linked to certain dación en pago operations
The deduction is 10% of the amounts paid as a tenant, with a limit of 4,800 euros per year. The sum of the general tax base and savings cannot exceed 15,000 euros individually or 25,000 euros jointly. The contract must be linked to a previous transaction of payment and the home must be the habitual residence.
For renting social housing (lessor’s deduction)
The deduction is 30% of the full regional quota that corresponds to the income obtained from renting a home made available to the Government of Aragon or the managing entities of the Social Housing Plan.
For people over 70 years old
The deduction is 75 euros for those who have turned 70 before December 31, 2025. The sum of the general and savings tax bases cannot exceed 23,000 euros individually or 35,000 euros together.
By birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants
A deduction designed to stop the loss of population in the smallest towns in Aragon. The amount is 100 euros for the first child and 150 euros for the second under the general regime. If the sum of tax bases does not exceed 23,000 euros individually or 35,000 euros jointly, the amounts rise to 200 and 300 euros. It is not compatible with the deduction for a disabled child.
For daycare expenses for children under 3 years of age
The deduction is 15% of the amounts paid in nurseries or early childhood education centers, with a maximum of 250 euros per child in the years before they turn 3 years old, and 125 euros in the year in which they turn 3. The sum of the general and savings tax bases cannot exceed 35,000 euros individually or 50,000 euros jointly, with an additional limit of 4,000 euros in the savings base. In municipalities at risk of depopulation, the maximum limits rise to 300 and 150 euros per child.
By investment in social economy entities
The deduction is 20% of the amount invested, with a limit of 4,000 euros per year, in cooperatives, labor societies and other social economy entities based in Aragon with at least one full-time employee. The joint participation of the taxpayer and their family members up to the third degree cannot exceed 40% of the capital, and the investment must be maintained for a minimum of five years.
For expenses in support or reinforcement classes
The deduction is 25% of the amount paid for extracurricular support classes during non-school hours, with a limit of 300 euros per child in Early Childhood, Primary, Compulsory Secondary Education or Basic Vocational Training. The sum of the general tax base and savings cannot exceed 12,500 euros individually or 25,000 euros jointly, limits that rise to 30,000 and 40,000 euros in the case of large families.
For expenses on training for autonomy and independent living of minors with disabilities
The deduction is 25% of expenses on activities aimed at promoting the autonomy of minor children with a disability equal to or greater than 65%. The limit varies depending on income and family situation: up to 300 euros for large families with bases of up to 40,000 euros, and between 100 and 200 euros for the rest depending on income level.
By residence in certain municipalities
The deduction is 600 euros for taxpayers who reside in Aragonese municipalities classified as having high risk or extreme risk of depopulation according to the Synthetic Territorial Development Index. The sum of the general tax base and savings cannot exceed 35,000 euros individually or 50,000 euros jointly, with an additional limit of 4,000 euros in the savings base. Residency must be maintained during the tax year and the following four years. The Tax Agency publishes the list of municipalities to which this deduction applies on its website.