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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

Order of application of deductions on the full regional quota

Regarding the full regional tax liability for the 2025 fiscal year, the regional tax deductions will be applied in the next order:

  1. The amount of the deductions for the 2025 fiscal year.

  2. The amount of the Deductions "For large families", "For the birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For childcare" and "For outstanding Social Security contributions for domestic employees" application of previous exercises (2022).

    Important : The amounts of these deductions generated in 2022 pending application will be entered in the box [0983] and the one that is applied in the 2025 fiscal year in box [0984].

    The refund of deductions generated in 2022 and not applied in the 2025 financial year may be requested from the Junta de Castilla y León in accordance with the established procedure.