Catalonia is one of the communities with the most income tax returns in the country, with more than four million presented in the last campaign. For the Income Campaign 2025-2026which will be open from April 8 to June 30, a similar figure is expected.
Although it only has 13 of its own deductions and has the smallest regional catalog in Spain, in some cases it offers notable advantages. Among them, the deduction for angel investors stands out, which can reach 50% with a limit of 12,000 euros. There is also a specific deduction for taxpayers required to declare only because they have more than one payer.
These deductions reduce the amount payable if the return is submitted, or increase the refund if it is returned.
To apply them, it is necessary to have fiscally resided in Catalonia during 2025, that is, to have spent more than 183 days in the community, as explained by the Tax Agency website. The Treasury takes the habitual residence as a reference. It is advisable to keep invoices and receipts for each expense before confirming the declaration.
By birth or adoption of a son or daughter or by foster care
The deduction is 150 euros in the individual return of each parent and 300 euros in the joint return. In single-parent families, the amount is also 300 euros.
For taxpayers who have been widowed in the years 2023, 2024 and 2025
The deduction is 150 euros in the year in which the taxpayer becomes widowed and in the following two years. The amount rises to 300 euros when there is one or more dependent descendants.
For rental of the habitual residence
The deduction is 10% of the amounts paid in rent. The limit varies depending on the taxpayer profile:
- Children under 35 years of age, taxpayers unemployed for at least 183 days of the fiscal year, widowers over 65 years of age and people with a disability of 65% or more: limit of 500 euros in individual declaration and 1,000 euros jointly.
- Large families and single-parent families: limit of 1,000 euros, provided that the tax base less the personal and family minimum does not exceed 30,000 euros in individual taxation or 45,000 euros jointly.
For rehabilitation of the habitual residence
The deduction is 1.5% of the amounts paid for rehabilitation works on the habitual residence, with a maximum base of 9,040 euros per year.
For the payment of interest on loans for master’s and doctoral studies
The deduction is the full amount of interest paid in the year corresponding to loans granted by the Agency for the Management of University and Research Grants (AGAUR) of the Generalitat for the financing of master’s and doctoral studies.
For donations to entities that promote the use of the Catalan or Occitan language
The deduction is 15% of the amounts donated to the Institut d’Estudis Catalans, the Institut d’Estudis Araneses – Aranese Academy of the Occitan Language, and private non-profit entities, trade union and business organizations or business associations whose activity promotes the use of the Catalan or Occitan language. The limit is 10% of the full regional quota.
Through donations to entities that promote scientific research and technological development and innovation
The deduction is 30% of the amounts donated to Catalan universities, university institutes and other integrated or affiliated research centers, and to research centers promoted or participated in by the Generalitat whose objective is the promotion of scientific research and technological development and innovation. The limit is 10% of the full regional quota.
By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory
The deduction is 15% of the amounts donated to foundations or associations included in the census of environmental entities linked to ecology and the protection and improvement of the environment. The limit is 5% of the full regional quota.
By investment by an angel investor for the acquisition of shares or social participations
The deduction is 40% of the amounts invested, with a limit of 12,000 euros. The percentage rises to 50% when the company has been created or participated in by a university or research center, maintaining the same limit of 12,000 euros. To apply it, the following conditions must be met:
- The taxpayer, together with his or her spouse or persons up to the third degree of consanguinity or affinity, cannot exceed 35% of the share capital or voting rights.
- The entity must be a Public Limited Company, Limited Company, Limited Company or Limited Company with tax and social residence in Catalonia, real economic activity, turnover of less than one million euros and at least one person hired full-time.
- In the event of a capital increase, the company must have been established in the previous three years and cannot be listed on the national stock market or on the MAB.
- The taxpayer cannot exercise management or executive functions or maintain an employment relationship with the entity.
- Shares must be held for at least three years.
- The operation must be formalized in a public deed.
Due to the obligation to submit the personal income tax return due to having more than one payer
A deduction without equivalent in most communities. The amount is the positive difference between the full regional fee and the taxpayer’s full state fee. The logic is the following: those who have more than one payer are obliged to submit a declaration when their income exceeds 15,876 euros, and in doing so they pay taxes according to the autonomous section of Catalonia, which may be higher than the rate applied by the State. This deduction compensates for that difference when it is unfavorable for the taxpayer.
For renting the habitual residence of victims of sexist violence
The deduction is 20% of the amounts paid in rent, with a limit of 1,000 euros per year. The percentage rises to 25% and the limit to 1,200 euros when the taxpayer has a disability of 65% or more or dependent minor children. The tax base less the personal and family minimum cannot exceed 30,000 euros per year. The deduction can be applied for a maximum of three consecutive years.
By investment in agricultural and housing cooperative societies
The deduction is 20% of the mandatory and voluntary contributions to the cooperative’s capital, with a limit of 3,000 euros per taxpayer. To apply it, these conditions must be met:
- Be a member of the cooperative, except as a temporary member.
- The partner’s participation cannot exceed 25% of the total social votes.
- The cooperative must be registered in the Registry of Cooperatives of the Generalitat of Catalonia as an agricultural or housing cooperative.
- It is necessary to have the certificate issued by the cooperative that certifies compliance with the requirements.
- Contributions must be maintained for at least five years.
Regional section of the deduction for investment in habitual residence
Transitional deduction for taxpayers who acquired their primary residence before January 1, 2013 and had been applying the state deduction for investment in primary residence. Catalonia maintains the regional section of this deduction, equivalent to 7.5% of the amounts paid in the year, with a maximum base of 9,040 euros per year. Only those who accredited the right in previous years under the protection of the transitional regime established by the Eighteenth Transitional Provision of the Personal Income Tax Law can apply it.