Housing concentrates several simultaneous deductions in the Spanish IRPF. Some are State-level and operate nationwide. Others are regional and depend on the taxpayer's residence at year-end. Others still cross paths with the energy transition and are renewed each tax year. Correct tax-liability planning requires understanding which tracks can be activated simultaneously, which deductions are mutually exclusive and which documentation builds the evidentiary trail against a possible inquiry.
1 · Transitional regime for housing-investment deduction
The deduction for investment in primary residence was repealed with effect from 1 January 2013. Transitional Provision 18 LIRPF preserves a transitional regime for taxpayers who acquired the primary residence before that date and were applying the deduction in earlier years. Operating parameters:
- Rate — 15% on amounts paid during the year (mortgage principal, accrued interest and life or home-insurance premiums tied to the loan).
- Maximum base — €9,040 per year per taxpayer. Maximum effective relief: €1,356.
- Co-owned property — each co-owner applies the deduction on their share of effective payments.
- Discontinuity — if the taxpayer stopped applying the deduction in any prior year, the transitional regime is treated as waived and cannot be reactivated.
The draft typically carries the deduction over when applied the previous year. Verify each campaign that the proposed amount matches the sum of mortgage instalments for the year, interest reported by the bank and insurance premiums tied to the loan. The most frequent discrepancy: instalments paid in December that the bank booked in January of the following year.
2 · Regional deductions for primary-residence rent
The State-level rent deduction was abolished in 2015. Regional deductions persist in most common-tax-regime regions, with very different rates and caps. The most recurrent in the 2025 campaign:
- Madrid Region — 30% of amounts paid, up to €1,237 in tax liability, for tenants under 40 with taxable income at or below €25,620 (single) or €36,200 (joint). Requires deposit lodged with IVIMA.
- Catalonia — 10% of amounts paid, up to €300 (€600 if part of a qualified group: under 32, widowed over 65, long-term unemployed, disability ≥ 65%, large family). Taxable income at or below €20,000.
- Valencia Region — 15% of amounts paid, up to €550; 20% up to €700 if under 35. Taxable income at or below €25,000.
- Andalusia — 15% of amounts paid, up to €500; 20% up to €700 if under 35. Taxable income at or below €19,000.
Amounts and thresholds may be updated each tax year via the regional fiscal-measures law. Verify the version in force at year-end 2025 before applying the deduction.
3 · Energy-efficiency deductions on the dwelling
The deduction package for energy-rehabilitation works on primary and other residences was extended through 31 December 2025 by RDL 8/2023. Three separate deductions, not combinable on the same work but combinable across separate works:
- Heating and cooling demand reduction (≥ 7%) — 20% on amounts paid, maximum base €5,000 per year. Requires energy performance certificate before and after the work demonstrating the reduction.
- Non-renewable primary energy reduction (≥ 30%) or A or B rating — 40% on amounts paid, maximum base €7,500 per year. Equivalent documentation requirement.
- Energy rehabilitation of predominantly residential buildings — 60% on amounts paid, maximum base €5,000 per year (with carry-forward to the following year of pending amounts up to €15,000 total). Applies to common areas of the building.
The key documentation is the energy performance certificate issued by a qualified technician. Without before-and-after certification, the deduction is denied in any subsequent inquiry.
4 · Electric-vehicle deduction
Article 68.5 LIRPF, in the wording given by RDL 5/2023, sets out the deduction for the purchase of plug-in electric and fuel-cell vehicles. In force for deliveries until 31 December 2025:
- Rate — 15% of the acquisition value.
- Maximum base — €20,000 per year. Maximum effective relief: €3,000.
- Requirements — new vehicle, not assigned to economic activity, delivery before 31 December 2025 or down payment of at least 25% of the price before that date with delivery before the close of the following tax year.
- Eligible vehicles — M1 passenger cars with 100% battery-electric (BEV) or fuel-cell (FCEV) propulsion. Plug-in hybrids and commercial vehicles do not qualify.
5 · Charging-point installation deduction
Complementary to the above. Applies to taxpayers installing the point in their primary residence or a second home for personal use:
- Rate — 15% of amounts paid.
- Maximum base — €4,000 per year. Maximum effective relief: €600.
- Compatibility — vehicle deduction and charging-point deduction are mutually exclusive within the same tax year. If the car purchase and the charger installation fall in different tax years, both apply.
- Formal requirements — installer invoice and payment via traceable banking channels (transfer, card, direct debit). Cash payment does not support the deduction.
6 · Maternity deduction and family minimum
Article 81 LIRPF recognises a maternity deduction of up to €1,200 per year per child under 3, compatible with the €100/month advance many mothers request. The deduction operates on the differential tax: if the year's tax liability is lower, the excess is paid out as a refund. It requires the mother to be in self-employed or employed activity with effective Social Security contributions.
The minimum for descendants (Article 58 LIRPF) and ascendants (Article 59 LIRPF) operates on the taxable base, not on tax liability, and is apportioned among entitled taxpayers. Shared custody splits the minimum 50/50 per child.
7 · Large-family or dependant-with-disability deductions
Article 81 bis LIRPF establishes differential-tax deductions of up to €1,200 per year (general large family), €2,400 per year (special large family), €1,200 for spouse with disability and €1,200 for ascendant with disability. The deduction is paid out as a refund where it exceeds the year's tax liability, so it remains accessible to taxpayers with negative differential tax.
Compatibility and exclusivity
Regional rent deductions are compatible with the transitional housing-investment regime when the taxpayer rents one dwelling while still paying mortgage on a previous one that retains the transitional regime. The electric-vehicle deduction and the charging-point deduction are exclusive within the same tax year. The three energy-efficiency deductions operate on different works; the same work cannot use more than one. The transitional housing-investment regime and the energy-efficiency deductions are compatible with each other.
Our position
We work housing deductions as a cross-cutting block in the draft review. The verification order is always the same: (1) transitional regime under Article 68.1 and Transitional Provision 18 LIRPF if the property predates 2013; (2) regional rent deduction if the taxpayer is renting; (3) energy-efficiency deductions for the year's works; (4) electric-vehicle and charging-point deductions where applicable; (5) maternity deduction and Article 81 bis LIRPF deductions. Each block leaves a documentary record on the client file. Deductions the taxpayer was unaware of are added to the draft before submission; those already applied are checked against the supporting documentation.