Autonomous Community of Extremadura
Taxpayers who in 2025 had their habitual residence in the territory of the Autonomous Community of Extremadura may apply the following regional deductions:
- For dependent work
- For multiple births
- For fostering minors
- For the care of family members with disabilities
- For caring for children up to and including the age of 14
- For widowed taxpayers
- For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
- For renting a habitual residence
- For landlords of empty homes
- For investments in the rehabilitation of housing in rural areas to be used for rental purposes
- For the purchase of school supplies
- By investment in the acquisition of shares and participations as a consequence of agreements to establish companies or increase capital in companies
- For acquisition or rehabilitation of the habitual residence in rural areas
- For habitually residing in municipalities and smaller local entities of Extremadura with a population of less than 3,000 inhabitants
- Due to interests in external financing for investment in habitual housing for young people
- Through monetary donations to cultural and artistic entities and for sponsoring athletes
- For taxpayers who move their habitual residence to Extremadura
- For obtaining aid or subsidies granted by the Autonomous Community of Extremadura to people with Amyotrophic Lateral Sclerosis disease
- Intended for patients with Amyotrophic Lateral Sclerosis and their families