Extremadura exceeded half a million declarations in the last campaign and anticipates a similar volume in the 2025-2026 Income Campaign, which will remain open from April 8 to June 30. The Extremadura regional catalog presents a particularity that should be taken into account from the beginning, since in most of its deductions two tax base brackets are established, one general and another higher for those who reside in municipalities or smaller local entities with less than 3,000 inhabitants. In these cases, the income limits to be able to access many deductions increase, going from 19,000 and 24,000 euros to 28,000 and 45,000 euros, depending on the taxpayer’s situation.
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 Extremadura 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. The following deductions are listed on the Tax Agency website.
For dependent work
The deduction is 75 euros for taxpayers whose income from work does not exceed 12,000 euros per year and whose sum of the rest of the net income, capital gains and losses and income allocations does not reach 300 euros. It is designed for those who have work as an almost exclusive source of income and their income is low.
For multiple births
The deduction is 300 euros for each child born in a multiple birth. The tax base cannot exceed 19,000 euros individually or 24,000 euros jointly; For those who reside in municipalities with less than 3,000 inhabitants, the limits rise to 28,000 and 45,000 euros.
For fostering minors
The deduction is 250 euros if the minor lives in the family home for more than 183 days during the year, and 125 euros if the cohabitation is between 90 and 183 days.
For caring for family members with disabilities
The deduction is 150 euros for each descendant or ascendant who lives with the taxpayer and has a disability of 65% or more, or has been judicially declared incapacitated or is subject to representative guardianship. If the dependency situation is also recognized, the amount rises to 220 euros. The family member’s general income and savings cannot exceed twice the IPREM (approximately 16,800 euros). The taxpayer’s tax base cannot exceed 19,000 euros individually or 24,000 euros jointly (28,000 and 45,000 euros in municipalities with less than 3,000 inhabitants).
For care of minor children up to and including 14 years of age
The deduction is 10% of the amounts paid for the care of children under 14 years of age, with a limit of 400 euros, when the care is provided by registered household employees or in authorized daycare centers and centers. To apply it, both parents must carry out work as an employed or self-employed person. The tax base cannot exceed 28,000 euros individually or 45,000 euros jointly.
For widowed taxpayers
The deduction is 100 euros. It rises to 200 euros when the taxpayer has one or more dependent descendants. The tax base cannot exceed 19,000 euros individually or 24,000 euros jointly (28,000 and 45,000 euros in municipalities with less than 3,000 inhabitants).
For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
The deduction is 3% of the amounts paid for the acquisition or rehabilitation of the first habitual residence, with a maximum base of 9,040 euros. For taxpayers under 36 years of age who purchase in municipalities with less than 3,000 inhabitants, the percentage rises to 5%. The same conditions and percentages apply to victims of terrorism and their spouse, common-law partner or children who live with them. The tax base cannot exceed 19,000 euros individually or 24,000 euros jointly (28,000 and 45,000 euros in rural municipalities).
For renting a habitual residence
The deduction is 30% of the amounts paid in rent, with a limit of 1,000 euros (or 1,500 euros in municipalities with less than 3,000 inhabitants). It can be applied by those under 36 years of age, people with disabilities of 65% or more, members of large families and those who have been judicially incapacitated or are subject to representative guardianship. Besides:
- The taxpayer cannot be entitled to the deduction for investment in habitual residence.
- Neither the taxpayer nor any member of his or her family unit can own or have the right to use a home located less than 75 km from the rented home.
The tax base cannot exceed 28,000 euros individually or 45,000 euros jointly.
For landlords of empty homes
The deduction is 100% of the reduced net income obtained from the lease, with a limit of 1,200 euros. The home must have been unoccupied for at least one year before the contract was formalized and the rental contract must have a minimum duration of three years.
For investments in the rehabilitation of homes in rural areas to be used for rental
The deduction is 15% of the amounts invested in the rehabilitation of homes in municipalities with less than 3,000 inhabitants intended for rental. The maximum annual base is 9,040 euros and the maximum total base is 180,000 euros or the rehabilitation amount, if less.
For the purchase of school supplies
The deduction is 15 euros for each child or descendant who lives with the taxpayer and is of school age. The tax base cannot exceed 19,000 euros individually or 24,000 euros jointly (28,000 and 45,000 euros in municipalities with less than 3,000 inhabitants).
By investment in the acquisition of shares and participations as a consequence of agreements to establish companies or increase capital in companies
The deduction is 20% of the amounts invested in Public Limited Companies, Labor Companies or Cooperatives, with a limit of 4,000 euros per year. The following conditions are required:
- The participation of the taxpayer, his or her spouse and family members up to the third degree cannot exceed 40% of the share capital or voting rights.
- Shares must be held for at least three years.
- The entity must have its registered and tax domicile in Extremadura, carry out an economic activity and have at least one person hired full-time (or two part-time). In capital increases, the company must have been established in the previous three years and the workforce must have increased by at least one person, maintaining this increase for the following 24 months.
- The operation must be formalized in a public deed.
For acquisition or rehabilitation of the habitual residence in rural areas
The deduction is 10% of the amounts invested in the acquisition or rehabilitation of primary residences in municipalities with less than 3,000 inhabitants. The maximum annual base is 9,040 euros and the maximum total base is 180,000 euros.
For habitually residing in municipalities and smaller local entities of Extremadura with a population of less than 3,000 inhabitants
The deduction is 15% of the full regional tax for taxpayers who have their habitual residence in Extremaduran municipalities with less than 3,000 inhabitants. The tax base cannot exceed 28,000 euros individually or 45,000 euros jointly.
Due to interests in external financing for investment in habitual housing for young people
The deduction is 25% of the interest paid in financing the first habitual residence, with a limit of 1,000 euros, for taxpayers under 36 years of age. The tax base cannot exceed 28,000 euros individually or 45,000 euros jointly.
For donations of money to cultural and artistic entities and for sponsorship of athletes
The deduction is 20% of the amounts donated, with a limit of 500 euros. It applies to donations to athletes and entities dedicated to:
- Cinematography, audiovisual arts and multimedia arts.
- Performing arts, music, dance, theater and circus.
- Plastic arts or fine arts, photography and design.
- Literary, phonographic and cinematographic editions on any medium.
- Research, documentation, conservation, restoration, recovery, dissemination and promotion of the material and intangible cultural heritage of Extremadura.
- Folklore and popular traditions, especially popular music and traditional dances.
- Applied arts such as goldsmithing and artisanal ceramics.
For taxpayers who move their habitual residence to Extremadura
The deduction is 50% of the full regional tax for any taxpayer who moves their residence to Extremadura. For those under 36 years of age, the percentage rises to 75%. It can be applied during the transfer period and in the following two years, with the obligation to maintain residence in Extremadura for at least three years.
For obtaining aid or subsidies granted by the Autonomous Community of Extremadura to people with Amyotrophic Lateral Sclerosis disease
The amount of the deduction is the result of applying the average tax rates to the amount of the subsidy or public aid that is integrated into the taxable base of the affected ELA taxpayer.
Intended for patients with Amyotrophic Lateral Sclerosis and their families.
The deduction is 2,000 euros for taxpayers diagnosed with ALS and for those who have a spouse, common-law partner, ascendant or descendant with the same diagnosis.