Autonomous Community of Andalusia
Taxpayers who in 2025 had their habitual residence in the territory of the Autonomous Community of Andalusia may apply the following regional deductions:
- For investment in habitual housing that is considered protected and for young people
- For amounts invested in the rental of the habitual residence
- Due to birth, adoption of children or foster care of minors.
- For adoption of children in the international sphere
- For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
- For large family
- For educational expenses
- For taxpayers with disabilities
- For taxpayers with disabled spouses or common-law partners
- For assistance to people with disabilities
- For domestic help
- For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies
- For legal defense expenses of the employment relationship
- For donations with ecological purposes
- To promote physical exercise and sports practice
- For veterinary expenses arising from the acquisition of pets or the ownership of assistance dogs
- For families diagnosed with celiac disease