Castilla y León has a total of 17 deductions for this 2025-2026 Income Campaign, which runs from April 8 to June 30. The interesting thing about this community is that many of the most important ones do not have a tax base limit, which means that they are available for any income level, and several of them pay higher amounts if the taxpayer resides in a rural municipality. These deductions reduce the amount payable if the return is submitted, or increase the refund if it is returned.
The Tax Agency explains on its website that to apply them, it is necessary to have fiscally resided in Castilla y León during 2025, that is, to have spent more than 183 days in the community. The Treasury takes the habitual residence as a reference. It is advisable to keep invoices and receipts for each expense before confirming the declaration.
For large family
The deduction scales with the number of children: 600 euros for families with three children, 1,500 euros for four children and 2,500 euros for five. From the sixth child onwards, an additional 1,000 euros are added for each one. When the spouse or any eligible descendant has a disability of 65% or more, the amount increases by 600 euros. There is no tax base limit for this deduction.
Due to the birth or adoption of children
The amounts are significantly higher than in most communities and they also have a differentiated rural section. In municipalities with more than 5,000 inhabitants: 1,010 euros for the first child, 1,475 euros for the second and 2,351 euros for the third and subsequent children. In municipalities with up to 5,000 inhabitants: 1,420 euros for the first, 2,070 euros for the second and 3,300 euros for the third and subsequent ones. When the minor has a disability of 33% or more, all the above amounts are doubled. There is no tax base limit. If the child dies before December 31, the deduction is 1,010 euros without the need for cohabitation.
Due to multiple births or adoptions
This deduction complements the previous one. In multiple births or simultaneous adoption of two children, the birth deduction increases by 50%; for three or more simultaneous children, the increase is 100%. In addition, during the two years following the last birth or adoption, an additional fixed deduction of 901 euros per year is applied (for events in 2023 or 2024). There is no tax base limit.
For adoption expenses
The deduction is 784 euros for national adoptions and 3,625 euros for international adoptions, in the year in which the registration in the Civil Registry occurs. There is no tax base limit. It is incompatible with aid from the Regional Government of Castilla y León of a similar nature.
For care of minor children
The deduction has two modalities for children under four years of age when both parents are registered with Social Security. The first is 30% of the amounts paid to domestic employees in the Special System for Domestic Workers, with a limit of 322 euros. The second covers 100% of pre-registration, registration, attendance and food expenses in daycare centers or nursery schools registered in the Board’s Register of Centers, with a limit of 1,320 euros. The general tax base and savings, discounting the personal and family minimum, cannot exceed 18,900 euros individually or 31,500 euros jointly.
Due to Social Security contributions for domestic employees
The deduction is 15% of the contributions paid to Social Security by household employees, with a limit of 300 euros. It requires having at least one child under four years of age with the right to the minimum for descendants. The general tax base and savings, discounting the personal and family minimum, cannot exceed 18,900 euros individually or 31,500 euros jointly.
By taxpayers with disabilities
The deduction varies depending on age and degree of disability. For taxpayers aged 65 or older with a disability of 33% to 64%: 300 euros. For people over 65 with a disability of 65% or more: 656 euros. For those under 65 with a disability of 65% or more: 300 euros. It does not apply to those who reside in public or subsidized residences in Castilla y León. Judicially declared disabilities and pensions for permanent total, absolute or severe disability are equal to the 65% degree. The general tax base and savings, discounting the personal and family minimum, cannot exceed 18,900 euros individually or 31,500 euros jointly.
For acquisition or rehabilitation of habitual residence by young people in rural areas
The deduction is 15% of the amounts paid, with a maximum annual base of 10,000 euros. For those under 36 years of age who acquire or rehabilitate their first habitual residence in a municipality of up to 10,000 inhabitants (or up to 3,000 inhabitants if it is less than 30 km from the provincial capital). The value of the home cannot exceed 150,000 euros and the acquisition must have occurred since January 1, 2023. In the case of construction, the maximum period from the beginning of the investment is four years. The tax base, discounting the personal and family minimum, cannot exceed 18,900 euros individually or 31,500 euros jointly.
For subsidized rehabilitation actions within the framework of state or regional housing plans aimed at improving energy efficiency, sustainability and adaptation to disability of the habitual residence
The deduction is 15% of the amounts invested, with a maximum base of 20,000 euros. The rehabilitation must be subsidized by state or regional housing plans and the property must be the taxpayer’s habitual residence in Castilla y León. Eligible works include installation of solar panels that cover at least 50% of hot water, energy efficiency improvements, improvements in water supply and reuse, and accessibility adaptations for people with disabilities. There is no tax base limit.
For rehabilitation of homes in rural areas intended for rental
The deduction is 15% of the amounts invested, with a maximum base of 20,000 euros. The home must be in a municipality with up to 10,000 inhabitants (or up to 3,000 if it is less than 30 km from the provincial capital), have a maximum value of 150,000 euros and be used for rent at a maximum income of 300 euros per month for at least five years after the rehabilitation. The cost of the works must exceed 25% of the acquisition price, and more than 50% of the cost must correspond to structural elements, facades or roofs. The tenant cannot be a family member up to the third degree of the taxpayer. There is no tax base limit.
For rental of habitual residence by young people
The deduction is 20% of the amounts paid, with a limit of 459 euros, for those under 36 years of age. In municipalities with up to 10,000 inhabitants (or up to 3,000 if they are less than 30 km from the provincial capital), the percentage rises to 25% and the limit to 612 euros. The tax base, discounting the personal and family minimum, cannot exceed 18,900 euros individually or 31,500 euros jointly.
For the promotion of entrepreneurship
The deduction is 20% of the amounts invested in shares or participations of Public Limited, Limited or Labor Companies with registered and tax domicile in Castilla y León, with a limit of 10,000 euros. The investment is linked to job creation: 100,000 euros of investment are computed for each additional person-year in the workforce, 50,000 euros per contract with an economically dependent self-employed person and 50,000 euros per registration of a collaborating family member as a self-employed worker. The taxpayer’s participation must be between 0.5% and 45% of the share capital and maintained for at least three years. The funds must be allocated to investment projects in the community. There is no tax base limit.
For amounts invested in the recovery of the historical, cultural and natural heritage of Castilla y León
The deduction is 15% of the amounts invested in the restoration, rehabilitation or repair of real estate in Castilla y León registered as Assets of Cultural Interest or inventoried according to regional regulations, with authorization from the competent authority. It also applies to investments in natural assets located in Natural Spaces and in the Natura 2000 Network. The sum of the bases for this deduction and the following two cannot exceed 10% of the sum of the general and savings taxable bases. The tax base, discounting the personal and family minimum, cannot exceed 18,900 euros individually or 31,500 euros jointly.
For amounts donated to foundations of Castilla y León and for the recovery of historical, cultural and natural heritage
The deduction is 15% of the amounts donated to foundations registered in the Registry of Foundations of Castilla y León for cultural, welfare or ecological purposes, and to public entities for the rehabilitation or conservation of the cultural or natural heritage of the region. The joint limit with the previous deduction and the R&D deduction cannot exceed 10% of the sum of the general and savings taxable bases. The tax base, discounting the personal and family minimum, cannot exceed 18,900 euros individually or 31,500 euros jointly.
For amounts donated to promote research, development and innovation
The deduction is 15% of the amounts donated to public universities in Castilla y León and foundations whose main activity is research, development and business innovation. The joint limit with the two previous deductions cannot exceed 10% of the sum of the general and savings taxable bases. There is no tax base limit.
To promote sustainable mobility
The deduction is 15% of the purchase price of pure electric vehicles, extended range electric vehicles or plug-in hybrids with more than 40 km of autonomy in electric mode (WLTP cycle), with a limit of 4,000 euros per vehicle and a maximum vehicle price of 40,000 euros including taxes. The vehicle cannot be used for professional activities, it must be kept in the taxpayer’s assets for at least four years and the state deduction for the same vehicle reduces the limit to 4,000 euros. There is no tax base limit.
For the acquisition of a newly built home for habitual residence
A temporary deduction for taxpayers who purchased a newly built home whose project was approved between September 1, 2011 and December 31, 2012. The deduction is 7.5% of the amounts paid, with a maximum annual base of 9,040 euros, applicable in the year of the first payment and in the following four years. The home must be the taxpayer’s first habitual residence in Castilla y León. There is no tax base limit.