Home Office Tax Deductions for 2026 Spain

Calculate available tax deductions for your home: Transitional Mutual Regime (pre-2013), Energy Efficiency, Regional Rent.

Residence Data

Tax Result Deduction

Tax Savings (IRPF)
1356,00 EUR
Tax Deduction Percentage
15%
Maximum Base Weight
9040,00 EUR
Para compras antes de 2013: deduccion 15% sobre cantidades satisfechas (max base 9.040 EUR). Solo contribuyentes que cumplian requisitos antes del 1/1/2013.

Come utilizzare Detrazioni Abitazione IRPF 2026 Spagna

Select Benefit Type

Tax deduction for primary residence purchase has been eliminated in 2013. Only the transitional regime and regional deductions remain.

Insert paid amount

For the transitional period: principal sum, interest and other mortgage expenses paid in the year.

Verify Requirements

Each deduction has specific income, age or contract type requirements. Check your autonomous community's regulations.

Calculate Your Tax Savings

Tax savings are directly subtracted from the differential amount on tax returns.

Suggerimenti

  • If you bought a home before 2013 and haven't claimed the deduction, you may lose up to €1,356 per year in tax savings.
  • Communities of Madrid and Catalonia have their own deductions for young people's rent, consult the AEAT simulator.
  • The Home Plan 2022-2025 includes assistance with rent and renovation: direct subsidies, not tax deductions.
  • Energy efficiency deductions 2021-2024 can be combined with the recovery plan's assistance program.

Domande frequenti

Does there exist a deduction for buying a home in Spain?

State deduction for regular home purchases was eliminated on January 1, 2013 for new purchases. It only remains in a transitional regime for those who had acquired a home and applied the deduction before that date.

What is the temporary housing arrangement?

Right to continue deducting up to 15% of mortgage payments (max €9,040) for previous buyers before 2013 who had the right to deduction.

Are there any autonomous deductions for rent?

Yes. Many communities have their own deductions for regular housing rentals, especially for young people or low-income households. Percentages and limits vary greatly by community.

How does energy efficiency deduction work?

There are three time-limited deductions (2021-2024) for energy improvement works: 20% reduction in heating demand, 40% improvement in energy consumption, and 60% in residential buildings with predominant use. Verify deadlines.