Autonomous Community of Catalonia
Taxpayers who in 2025 had their habitual residence in the territory of the Autonomous Community of Catalonia may apply the following regional deductions:
- Through the birth or adoption of a son or daughter, or through foster care
- For taxpayers who became widowed in the 2023, 2024 and 2025 tax years
- For rental of main residence
- For rehabilitation of the habitual residence
- For the payment of interest on loans for master's and doctoral studies
- For donations to entities that promote the use of the Catalan or Occitan language
- Through donations to entities that promote scientific research and technological development and innovation
- By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory
- By investment by an angel investor for the acquisition of shares or social participations
- Due to the obligation to file the personal income tax return due to having more than one payer
- For renting the primary residence of victims of gender-based violence
- Through investment in agricultural and housing cooperative societies
- Regional section of the deduction for investment in habitual residence